26 CFR Part 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 Mileage awards.
- § 49.4261-10 Aircraft management services.
- § 49.4262-1 Taxable transportation.
- § 49.4262-2 Exclusion of certain travel.
- § 49.4262-3 Definitions.
- § 49.4263-1 Duty to collect the tax; payments made outside the United States.
- § 49.4263-2 Duty to collect the tax in the case of certain refunds.
- § 49.4263-3 Special rule for the payment of tax.
- § 49.4263-4 Cross reference.
- § 49.4263-5 Round trips.
- § 49.4263-6 Transportation outside the northern portion of the Western Hemisphere.
Source:
T.D. 6430, 24 FR 9665, Dec. 3, 1959, unless otherwise noted.
Note:
For exemption from tax on transportation of persons by air of amounts paid by the Department of the Interior for fire prevention and control activities, see 32 FR 5457, April 1, 1967.