26 U.S.C. § 4272 — Definition of taxable transportation, etc.
submitted 56 years ago by Pub. L. 91-258 to r/title-26-INTERNAL-REVENUE-CODE · 151 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
For purposes of this part, except as provided in subsection (b), the term “taxable transportation” means transportation by air which begins and ends in the United States.
For purposes of this part, the term “taxable transportation” does not include—
that portion of any transportation which meets the requirements of paragraphs (1), (2), (3), and (4) of section 4262(b), or
under regulations prescribed by the Secretary*, transportation of property in the course of exportation (including shipment to a possession of the United States) by continuous movement, and in due course so exported.
For purposes of this part, the term “property” does not include excess baggage accompanying a passenger traveling on an aircraft operated on an established line.
For purposes of this part, the term “transportation” includes layover or waiting time and movement of the aircraft in deadhead service.
Source credit: (Added Pub. L. 91–258, title II, § 204, May 21, 1970, 84 Stat. 240; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1970Enacted · Pub. L. 91-258 · 84 Stat. 240
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by Pub. L. 91-258 on 1970-05-21.
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