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Part III. Administrative, Procedural, and Miscellaneous

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

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(ii) the airport is either (A) not located within 75 miles of another airport from which 100,000 or more commercial passengers departed during the second preceding calendar year, or (B) receiving essential air service subsidies as of August 5, 1997.

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

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