Internal Revenue Code:Sec. 4282. Transportation by air for other members of affiliated group

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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 III - SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION
               BY AIR
        

Statute

    Sec. 4282. Transportation by air for other members of affiliated
        group
 
    (a) General rule
      Under regulations prescribed by the Secretary, if -
        (1) one member of an affiliated group is the owner or lessee of
      an aircraft, and
        (2) such aircraft is not available for hire by persons who are
      not members of such group,
    no tax shall be imposed under section 4261 or 4271 upon any payment
    received by one member of the affiliated group from another member
    of such group for services furnished to such other member in
    connection with the use of such aircraft.
    (b) Availability for hire
      For purposes of subsection (a), the determination of whether an
    aircraft is available for hire by persons who are not members of an
    affiliated group shall be made on a flight-by-flight basis.
    (c) Affiliated group
      For purposes of subsection (a), the term ''affiliated group'' has
    the meaning assigned to such term by section 1504(a), except that
    all corporations shall be treated as includible corporations
    (without any exclusion under section 1504(b)).
 

Sources

    (Added Pub. L. 91-258, title II, Sec. 205(a)(1), May 21, 1970, 84
    Stat. 241; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
    Oct. 4, 1976, 90 Stat. 1834; Pub. L. 104-188, title I, Sec.
    1609(f), Aug. 20, 1996, 110 Stat. 1842.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 4282, act Aug. 16, 1954, ch. 736, 68A Stat. 508,
    defined ''fair charge'' in connection with tax on transportation of
    oil by pipeline, prior to repeal 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.
                                 AMENDMENTS
      1996 - Subsecs. (b), (c). Pub. L. 104-188 added subsec. (b) and
    redesignated former subsec. (b) as (c).
      1976 - Subsec. (a). Pub. L. 94-455 struck out ''or his delegate''
    after ''Secretary''.
                      EFFECTIVE DATE OF 1996 AMENDMENT
      Amendment by Pub. L. 104-188 effective on 7th calendar day after
    Aug. 20, 1996, see section 1609(i) of Pub. L. 104-188, set out as a
    note under section 4041 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 4041, 4261 of this title.