Inland or intracoastal waterway of the United States
Maritime
The term “inland or intracoastal waterway of the United States” means any inland or intracoastal waterway of the United States which is described in section 206 of the Inland Waterways Revenue Act of 1978. See Treasury Regulations §48.4042-1(g).
- — Inland Waterways Audit Techniques Guide retrieved 2014-05-31