Noncommercial aviation.

Noncommercial aviation. The term noncommercial aviation means any use of an aircraft, other than in a business of transporting persons or property for compensation or hire by air. The term also includes any use of an aircraft, in a business described in the preceding sentence, which is properly allocable to any transportation exempt from taxes imposed by sections 4261 (transportation of persons) and 4271 (transportation of property) by reason of section 4281 (use of small aircraft on nonestablished lines) or 4282 (transportation of members of affiliated group).

Source

26 CFR § 48.4041-8

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Scoping language

For purposes of the regulations in this subpart, unless otherwise expressly indicated:

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