1. U.S. Code
  2. title 26
  3. subtitle D
  4. chapter 33
  5. subchapter C
  6. part I
  7. § 4263

View all text of Part I [§ 4261 - § 4263]

§ 4263. Special rules
(a) Payments made outside the United States for prepaid orders
(b) Tax deducted upon refunds
(c) Payment of tax
(d) Application of tax
(e) Round trips
(f) Transportation outside the northern portion of the Western Hemisphere
(Added July 25, 1956, ch. 725, § 4(a), 70 Stat. 645, § 4264; amended Pub. L. 87–508, § 5(b), June 28, 1962, 76 Stat. 117; renumbered § 4263, Pub. L. 91–258, title II, § 205(c)(2), May 21, 1970, 84 Stat. 242; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–34, title X, § 1031(c)(3), Aug. 5, 1997, 111 Stat. 932.)

CITE AS: 26 USC 4263