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SECTION 1. PURPOSE

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

This revenue procedure provides a list of “rural airports” as that term is defined in § 4261(e)(1)(B) of the Internal Revenue Code, for purposes of computing the tax on air transportation. The revenue procedure also provides guidance on how to calculate the tax in certain circumstances.

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

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