Subpart D. Subpart D—Transportation of Persons
- § 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.
- § 49.4261–5 - 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.