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