### Question
How is the term United States flag vessel defined?


### Answer
The term **United States flag vessel** is defined in *26 U.S.C. § 1355* as the following:

> any vessel documented under the laws of the United States

#### 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**

