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► 26 U.S.C. § 4272 26 u.s.c. · facilities and services · title 26
26 U.S.C. § 4272
Definition of taxable transportation, etc.
Title 26 USC
● ACTIVE
Ch. 33
Jurisdiction Federal — United States
Chapter FACILITIES AND SERVICES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-BAA266
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 33 - FACILITIES AND SERVICES Subchapter C - Transportation by Air PART II - PROPERTY Sec. 4272 - Definition of taxable transportation, etc. From the U.S. Government Publishing Office, www.gpo.gov

§4272. Definition of taxable transportation, etc.

(a) In general 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. (b) Exceptions For purposes of this part, the term "taxable transportation" does not include— (1) that portion of any transportation which meets the requirements of paragraphs (1), (2), (3), and (4) of section 4262(b), or (2) under regulations prescribed by the Secretary, transportation of property in the course of exportation (including shipment to a possession of the United States) by continuous movement, and in due course so exported. (c) Excess baggage of passengers 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. (d) Transportation For purposes of this part, the term "transportation" includes layover or waiting time and movement of the aircraft in deadhead service.

(Added Pub. L. 91–258, title II, §204, May 21, 1970, 84 Stat. 240; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Prior Provisions Prior sections 4272 and 4273 were repealed by Pub.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.

Amendments 1976—Subsec. (b)(2). Pub. L. 94–455 struck out "or his delegate" after "Secretary".

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The statutory text of 26 U.S.C. § 4272 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 4271 26 U.S.C. § 4281 →
Chapter 33 — FACILITIES AND SERVICES
26 U.S.C. § 423126 U.S.C. § 424126 U.S.C. § 425126 U.S.C. § 425226 U.S.C. § 425326 U.S.C. § 425426 U.S.C. § 426126 U.S.C. § 426226 U.S.C. § 426326 U.S.C. § 427126 U.S.C. § 427226 U.S.C. § 428126 U.S.C. § 428226 U.S.C. § 428326 U.S.C. § 428626 U.S.C. § 429126 U.S.C. § 429226 U.S.C. § 429326 U.S.C. § 4294
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Internal Revenue Code — 26 U.S.C. § 4272