26 CFR Subpart D
Transportation of Persons
June 25, 2020
§
49.4261-3
Payments made within the United States
§
49.4261-4
Payments made within the United States; evidence of nontaxability
§
49.4264(a)-1
Duty to collect the tax; payments made outside the United States
§
49.4261-1
Imposition of tax; in general
§
49.4261-2
Application of tax
§
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
Seats and berths; rate and application of tax
§
49.4261-10
By whom paid
§
49.4262(a)-1
Taxable transportation
§
49.4262(b)-1
Exclusion of certain travel
§
49.4262(c)-1
Definitions
§
§49.4263-1--49.4263-4
[Reserved]
§
49.4263-5
Small aircraft on nonestablished lines
§
49.4264(b)-1
Duty to collect the tax in the case of certain refunds
§
49.4264(c)-1
Special rule for the payment of tax
§
49.4264(d)-1
Cross reference
§
49.4264(e)-1
Round trips
§
49.4264(f)-1
Transportation outside the northern portion of the Western Hemisphere
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