Internal Revenue Code:Sec. 4272. Definition of taxable transportation, etc

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 33 - FACILITIES AND SERVICES
        Subchapter C - Transportation by Air
         PART II - PROPERTY
       

Statute

    Sec. 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.
 

Sources

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

Miscellaneous

                              PRIOR PROVISIONS
      Prior sections 4272 and 4273 were repealed by Pub. L. 85-475,
    Sec. 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''.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 4271 of this title.