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Internal Revenue Code, § 4472. Definitions

For purposes of this subchapter—
I.R.C. § 4472(1) Covered Voyage
I.R.C. § 4472(1)(A) In General
The term “covered voyage” means a voyage of—
I.R.C. § 4472(1)(A)(i)
a commercial passenger vessel which extends over 1 or more nights, or
I.R.C. § 4472(1)(A)(ii)
a commercial vessel transporting passengers engaged in gambling aboard the vessel beyond the territorial waters of the United States,
during which passengers embark or disembark the vessel in the United States. Such term shall not include any voyage on any vessel owned or operated by the United States, a State, or any agency or subdivision thereof.
I.R.C. § 4472(1)(B) Exception For Certain Voyages On Passenger Vessels
The term “covered voyage” shall not include a voyage of a passenger vessel of less than 12 hours between 2 ports in the United States.
I.R.C. § 4472(2) Passenger Vessel
The term “passenger vessel” means any vessel having berth or stateroom accommodations for more than 16 passengers.
(Added Pub. L. 101-239, title VII, Sec. 7504(a), Dec. 19, 1989, 103 Stat. 2362.)
A prior section 4472 was contained in subchapter C of this chapter prior to repeal by Pub. L. 89-44, title IV, Sec. 404, June 21, 1965, 79 Stat. 149.
[4471 to 4474. Repealed. Pub. L. 89-44, title IV, 404, June 21, 1965, 79 Stat. 149]
Section 4471, act Aug. 16, 1954, ch. 736, 68A Stat. 532, imposed a $20 annual tax upon bowling alleys, billiard tables, and pool tables to be paid by operators of bowling alleys, billiard rooms, and pool rooms.
Section 4472, act Aug. 16, 1954, ch. 736, 68A Stat. 532, defined bowling alley, billiard room, and pool room.
Section 4473, acts Aug. 16, 1954, ch. 736, 68A Stat. 532; Sept. 2, 1958, Pub. L. 85-859, title I, 153(a), 72 Stat. 1305, granted exemptions for hospitals, the armed forces, and certain non-profit and governmental organizations.
Section 4474, act Aug. 16, 1954, ch. 736, 68A Stat. 532, made cross references to chapter 40 and subtitle F for penalties and administrative provisions.
Effective Date of Repeal
Repeal applicable on and after July 1, 1965, see section 701(c)(2) of Pub. L. 89-44, set out in part as an Effective Date of 1965 Amendment note under section 4402 of this title.