### Question
Can you define what qualified zone domestic trade means?


### Answer
**Qualified zone domestic trade** is defined as the following in *26 U.S.C. § 1355*:

> the transportation of goods or passengers between places in the qualified zone if such transportation is in the United States domestic trade

#### Citation:
  - *26 U.S.C. § 1355*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter R-Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate**

