Transportation.

Transportation. For purposes of the regulations in this subpart, the term transportation includes layover or waiting time and movement of the aircraft in deadhead service.
For purposes of the regulations in this subpart, the termtransportationincludes layover or waiting time and movement of the aircraft in deadhead service.

Source

26 CFR § 49.4262-3

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Scoping language

The continental United States. For purposes of the regulations in this subpart, the term continental United States means the District of Columbia and the States other than Alaska and Hawaii, including inland waters (such as rivers, lakes, bays, etc.) lying wholly therein, and, where an international boundary line divides inland waters, such parts of such inland waters as lie within the boundary of the United States, and also the waters 3 nautical miles (3.45 statute miles) from low tide on the coast line.

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