26 U.S. Code Part I - PERSONS

Status message

There are 4 Updates Pending. Select the tab below to view.
Sec. 4261. Imposition of tax. 4262. Definition of taxable transportation. 4263. Special rules.

1970—Pub. L. 91–258, title II, § 205(c)(4),May 21, 1970, 84 Stat. 242, substituted “Transportation by Air” for “Transportation of Persons by Air” in subchapter heading, inserted part I to III headings in subchapter analysis, inserted “PART I—PERSONS” as analysis heading preceding section 4261, struck out item 4263, and redesignated item 4264 as 4263.
1962—Pub. L. 87–508, § 5(b),June 28, 1962, 76 Stat. 115, substituted “Transportation of Persons by Air” for “Transportation of Persons” in subchapter heading.
1958—Pub. L. 85–475, § 4(b)(2),June 30, 1958, 72 Stat. 260, substituted “Transportation of Persons” for “Transportation” in subchapter heading and struck out parts I–III, which were included in subchapter C.
1956—Act July 25, 1956, ch. 725, § 5,70 Stat. 646, added items 4262 and 4264 and redesignated former item 4262 as 4263.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 42612012112-95 [Sec.] 1103(c)126 Stat. 151
§ 4261nt new2012112-95 [Sec.] 1103(d)(3)126 Stat. 151
§ 42612012112-95 [Sec.] 1101(b)(1)126 Stat. 148
§ 42612012112-91 [Sec.] 2(b)(1)126 Stat. 3


LII has no control over and does not endorse any external Internet site that contains links to or references LII.