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  1. Regulations
    All Titles
  2. title 26
    Internal Revenue
  3. chapter I-i17
    CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 49
    PART 49—FACILITIES AND SERVICES EXCISE TAXES
  5. subpart D
    Subpart D—Transportation of Persons

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.
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