Section 4472 of Title 26 defines a "covered voyage" as the voyage of In 1994, Congress amended this definition to further state that "uch term does not include a vessel with respect to gambling aboard such vessel beyond the territorial waters of the United States during a covered voyage (as defined in section 4472 of the Internal Revenue Code of 1986 as in effect on January 1, 1994.)" The fact that the presumption applies or does not apply in a given situation, however, is not ultimately determinative of compliance with Section 1081, et seq., but merely provides guidance to United States Attorneys in exercising their prosecutorial discretion under the pertinent statutes. In making a prosecutorial determination whether a particular ship is a gambling ship within the meaning of this definition, it will be presumed that a ship which operates one or more gambling establishments on board is a "gambling ship," unless it cruises for a minimum of 24 hours with meals and lodging provided for all passengers, or unless it docks at a foreign port. Section 1081 defines "gambling ship" to mean a vessel used principally for the operation of one or more gambling establishments.
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