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bulletin Internal Revenue›Bulletin No. 1997–42 October 20, 1997

EXCISE TAX

Internal Revenue Bulletin 1997-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 97–46, page 00. Rural airports. This procedure contains a list of “rural airports,” as defined in section 4261(e)(1)(B) of the Code, for purposes of computing the tax on air transportation. The procedure also provides guidance on how to calculate the tax where at least one segment of multiple segment domestic transportation does not begin or end at a rural airport.

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▸Contents — Internal Revenue Bulletin 1997-42
Internal Revenue Bulletin 1997-42

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