26 CFR 49, Subpart D - Transportation of Persons
- § 49.4261-1 — Imposition of tax; in general.
- § 49.4261-2 — Application of tax.
- § 49.4261-3 — Payments made within the United States.
- § 49.4261-4 — Payments made within the United States; evidence of nontaxability.
- § 49.4261-5 — Payments made outside the United States.
- § 49.4261-6 — Payments made outside the United States; evidence of nontaxability.
- § 49.4261-7 — Examples of payments subject to tax.
- § 49.4261-8 — Examples of payments not subject to tax.
- § 49.4261-9 — Seats and berths; rate and application of tax.
- § 49.4261-10 — By whom paid.
- § 49.4262(a)-1 — Taxable transportation.
- § 49.4262(b)-1 — Exclusion of certain travel.
- § 49.4262(c)-1 — Definitions.
- § 49.4263-1 — Commutation tickets.
- § 49.4263-2 — Charges not exceeding 60 cents.
- § 49.4263-3 — Transportation furnished to certain organizations.
- § 49.4263-4 — Members of the armed forces.
- § 49.4263-5 — Small aircraft on nonestablished lines.
- § 49.4263-6 — Exemptions applicable with respect to transportation beginning before November 16, 1962.
- § 49.4264(a)-1 — Duty to collect the tax; payments made outside the United States.
- § 49.4264(b)-1 — Duty to collect the tax in the case of certain refunds.
- § 49.4264(c)-1 — Special rule for the payment of tax.
- § 49.4264(d)-1 — Cross reference.
- § 49.4264(e)-1 — Round trips.
- § 49.4264(f)-1 — Transportation outside the northern portion of the Western Hemisphere.
Title 26 published on 2012-04-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
