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US Code Title 26 Chapter 33 Facilities and Services
US Code Title 26 Chapter 33 Facilities and Services
Subchapter B - Communications
§ 4251 -
Imposition of Tax
§ 4252 -
Definitions
§ 4253 -
Exemptions
§ 4254 -
Computation of Tax
Subchapter C - Transportation by Air
Part I - Persons
§ 4261 -
Imposition of Tax
§ 4262 -
Definition of Taxable Transportation
§ 4263 -
Special Rules
Part II - Property
§ 4271 -
Imposition of Tax
§ 4272 -
Definition of Taxable Transportation, Etc.
Part III - Special Provisions Applicable to Taxes on Transportation by Air
§ 4281 -
Small Aircraft on Nonestablished Lines
§ 4282 -
Transportation by Air for Other Members of Affiliated Group
Subchapter E - Special Provisions Applicable to Services and Facilities Taxes
§ 4291 -
Cases Where Persons Receiving Payment Must Collect Tax
§ 4293 -
Exemption for United States and Possessions
Last modified: October 26, 2015