
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4272]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                   CHAPTER 33--FACILITIES AND SERVICES
 
                   Subchapter C--Transportation by Air
 
                            PART II--PROPERTY
 
Sec. 4272. Definition of taxable transportation, etc.


(a) In general

    For purposes of this part, except as provided in subsection (b), the 
term ``taxable transportation'' means transportation by air which begins 
and ends in the United States.

(b) Exceptions

    For purposes of this part, the term ``taxable transportation'' does 
not include--
        (1) that portion of any transportation which meets the 
    requirements of paragraphs (1), (2), (3), and (4) of section 
    4262(b), or
        (2) under regulations prescribed by the Secretary, 
    transportation of property in the course of exportation (including 
    shipment to a possession of the United States) by continuous 
    movement, and in due course so exported.

(c) Excess baggage of passengers

    For purposes of this part, the term ``property'' does not include 
excess baggage accompanying a passenger traveling on an aircraft 
operated on an established line.

(d) Transportation

    For purposes of this part, the term ``transportation'' includes 
layover or waiting time and movement of the aircraft in deadhead 
service.

(Added Pub. L. 91-258, title II, Sec. 204, May 21, 1970, 84 Stat. 240; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    Prior sections 4272 and 4273 were repealed by Pub. L. 85-475, 
Sec. 4(a), June 30, 1958, 72 Stat. 260. For effective date of repeal, 
see section 4(c) of Pub. L. 85-475, set out as an Effective Date of 1958 
Amendment note under section 6415 of this title.
    Section 4272, act Aug. 16, 1954, ch. 736, 68A Stat. 507, 508, 
related to exemptions from tax for the transportation of property.
    Section 4273, act Aug. 16, 1954, ch. 736, 68A Stat. 507, 508, 
related to registration in connection with the tax for the 
transportation of property.


                               Amendments

    1976--Subsec. (b)(2). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary''.

                  Section Referred to in Other Sections

    This section is referred to in section 4271 of this title.
