Subpart D—Transportation of Persons
26 C.F.R. Part 49 — Facilities And Services Excise Taxes · 2026 edition · updated 2026-10-04 · United States
Sections in this part
- § 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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