26 U.S.C. Chapter 33 — FACILITIES AND SERVICES

• § 4251— Imposition of tax
• § 4252— Definitions
• § 4253— Exemptions
• § 4254— Computation of tax
• § 4261— Imposition of tax
• § 4262— Definition of taxable transportation
• § 4263— Special rules
• § 4271— Imposition of tax
• § 4272— Definition of taxable transportation, etc.
• § 4281— Small aircraft on nonestablished lines
• § 4282— Transportation by air for other members of affiliated group
• § 4291— Cases where persons receiving payment must collect tax
• § 4293— Exemption for United States and possessions