26 U.S. Code § 4272 - Definition of taxable transportation, etc.
For purposes of this part, except as provided in subsection (b), the term “taxable transportation” means transportation by air which begins and ends in the United States.
For purposes of this part, the term “property” does not include excess baggage accompanying a passenger traveling on an aircraft operated on an established line.
For purposes of this part, the term “transportation” includes layover or waiting time and movement of the aircraft in deadhead service.
Prior sections 4272 and 4273 were repealed by Pub. L. 85–475, § 4(a), June 30, 1958, 72 Stat. 260. For effective date of repeal, see section 4(c) of Pub. L. 85–475, set out as an Effective Date of 1958 Amendment note under section 6415 of this title.
Section 4272, act Aug. 16, 1954, ch. 736, 68A Stat. 507, 508, related to exemptions from tax for the transportation of property.
Section 4273, act Aug. 16, 1954, ch. 736, 68A Stat. 507, 508, related to registration in connection with the tax for the transportation of property.
1976—Subsec. (b)(2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.