26 U.S.C. § 4272
§ 4272. Definition of taxable transportation, etc
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1970 by the Public Law 91-258. Last changed October 4, 1976 by the Tax Reform Act of 1976.
Every change, newest first (2)
- October 4, 1976Tax Reform Act of 1976
- May 21, 1970Public Law 91-258 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.