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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 49 - Facilities and Services Excise Taxes |
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Subpart D - Transportation of Persons |
| § 49.4262(a)-1 - Taxable transportation. |
| § 49.4264(a)-1 - Duty to collect the tax; payments made outside the United States. |
| § 49.4262(b)-1 - Exclusion of certain travel. |
| § 49.4264(b)-1 - Duty to collect the tax in the case of certain refunds. |
| § 49.4262(c)-1 - Definitions. |
| § 49.4264(c)-1 - Special rule for the payment of tax. |
| § 49.4264(d)-1 - Cross reference. |
| § 49.4264(e)-1 - Round trips. |
| § 49.4264(f)-1 - Transportation outside the northern portion of the Western Hemisphere. |
| § 49.4261-1 - Imposition of tax; in general. |
| § 49.4261-2 - Application of tax. |
| § 49.4261-3 - Payments made within the United States. |
| § 49.4261-4 - Payments made within the United States; evidence of nontaxability. |
| §§ 49.4263-1--49.4263-4 - [Reserved] |
| § 49.4261-5 - Payments made outside the United States. |
| § 49.4261-6 - Payments made outside the United States; evidence of nontaxability. |
| § 49.4261-7 - Examples of payments subject to tax. |
| § 49.4261-8 - Examples of payments not subject to tax. |
| § 49.4261-9 - Mileage awards. |
| § 49.4261-10 - Aircraft management services. |
| § 49.4262-1 - Taxable transportation. |
| § 49.4262-2 - Exclusion of certain travel. |
| § 49.4262-3 - Definitions. |
| § 49.4263-1 - Duty to collect the tax; payments made outside the United States. |
| § 49.4263-2 - Duty to collect the tax in the case of certain refunds. |
| § 49.4263-3 - Special rule for the payment of tax. |
| § 49.4263-4 - Cross reference. |
| § 49.4263-5 - Round trips. |
| § 49.4263-6 - Transportation outside the northern portion of the Western Hemisphere. |