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Re:The World’s Favorite New Tax Haven Is the United States by bzbarsky on Wednesday January 27, 2016 @06:19PM (#10984401)
For a commercial vessel, if you want to carry cargo from one US port to another. See https://en.wikipedia.org/wiki/Merchant_Marine_Act_of_1920 though that also requires the vessel to be US-built/owned/crewed...

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