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Mr. ALFRED TABAN (Publisher, Khartoum Monitor): They build a huge building like that and bring boats that day--so a big boat or cruise liner or whatever it is, being brought for the heads of state.
NPR: African Union Leaders to Meet in Sudan
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The same goes for train travel and car travel but there is an exception for travel by boat: if you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct.
FORBES: What Happens in Vegas: Traveling for Business
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Torpedoed by a U-boat in May, 1915, the Cunard liner sank in eighteen minutes too short an interval, in other words, to generate stories.
NEWYORKER: Unsinkable