Title 26

PART 49 SUBPART D

Subpart D - Transportation of Persons 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.

26:18.0.1.1.7.4.17.1SECTION 49.4261-1
   49.4261-1 Imposition of tax; in general.
26:18.0.1.1.7.4.17.2SECTION 49.4261-2
   49.4261-2 Application of tax.
26:18.0.1.1.7.4.17.3SECTION 49.4261-3
   49.4261-3 Payments made within the United States.
26:18.0.1.1.7.4.17.4SECTION 49.4261-4
   49.4261-4 Payments made within the United States; evidence of nontaxability.
26:18.0.1.1.7.4.17.5SECTION 49.4261-5
   49.4261-5 Payments made outside the United States.
26:18.0.1.1.7.4.17.6SECTION 49.4261-6
   49.4261-6 Payments made outside the United States; evidence of nontaxability.
26:18.0.1.1.7.4.17.7SECTION 49.4261-7
   49.4261-7 Examples of payments subject to tax.
26:18.0.1.1.7.4.17.8SECTION 49.4261-8
   49.4261-8 Examples of payments not subject to tax.
26:18.0.1.1.7.4.17.9SECTION 49.4261-9
   49.4261-9 Mileage awards.
26:18.0.1.1.7.4.17.10SECTION 49.4261-10
   49.4261-10 Aircraft management services.
26:18.0.1.1.7.4.17.11SECTION 49.4262-1
   49.4262-1 Taxable transportation.
26:18.0.1.1.7.4.17.12SECTION 49.4262-2
   49.4262-2 Exclusion of certain travel.
26:18.0.1.1.7.4.17.13SECTION 49.4262-3
   49.4262-3 Definitions.
26:18.0.1.1.7.4.17.14SECTION 49.4263-1
   49.4263-1 Duty to collect the tax; payments made outside the United States.
26:18.0.1.1.7.4.17.15SECTION 49.4263-2
   49.4263-2 Duty to collect the tax in the case of certain refunds.
26:18.0.1.1.7.4.17.16SECTION 49.4263-3
   49.4263-3 Special rule for the payment of tax.
26:18.0.1.1.7.4.17.17SECTION 49.4263-4
   49.4263-4 Cross reference.
26:18.0.1.1.7.4.17.18SECTION 49.4263-5
   49.4263-5 Round trips.
26:18.0.1.1.7.4.17.19SECTION 49.4263-6
   49.4263-6 Transportation outside the northern portion of the Western Hemisphere.