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Gross volume is the internal box, but loading efficiency of 75-85% is realistic once pallet footprints, packaging voids and the space needed to strap and access the load are accounted for. Only irregular bulk loads approach the geometric figure.
Cargo volume
gross = L x W x H; usable = gross x loading efficiency
Pallets do not tessellate perfectly into the bay width, cartons leave voids, and load restraint needs clearance. Air freight ULDs do better because they are shaped to the aircraft.
Rarely. Forklift access, curtain rails and the risk of crushing lower cartons usually cap practical stack height below the internal dimension.