Skip to content
ChatProjectCodes

bulletin›Bulletin No. 2001–3 January 16, 2001

EXCISE TAX

Internal Revenue Bulletin 2001-3 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2001–6, page 327. Mileage awards. This notice provides guidance on the application of the excise tax on the amount paid for air transportation to amounts paid for frequent flyer miles. Under the notice, amounts paid for mileage awards that cannot be redeemed for taxable transportation are not subject to tax.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2001-3
Internal Revenue Bulletin 2001-3

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.