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All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
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which the fish harvested are intended to or do enter commerce through sale ..... harvesting of fish; the attempted catching, taking, or harvesting of fish; any ..... harvesting of fish; or any operations at sea in support of or in ..... preparation for the catching, taking, or harvesting of fish. Fishing does not ..... vessel. Fish means finfish, mollusks, crustaceans, and all other forms of
, other birds, fish, frogs, reptiles, etc.
(b)(1) Whether or not
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