Federal (United States) · Regulations
Subpart D — Transportation of Persons
19 sections
19 sections
- 26 C.F.R. § 49.4261-1Imposition of tax; in general.
- 26 C.F.R. § 49.4261-2Application of tax.
- 26 C.F.R. § 49.4261-3Payments made within the United States.
- 26 C.F.R. § 49.4261-4Payments made within the United States; evidence of nontaxability.
- 26 C.F.R. § 49.4261-5Payments made outside the United States.
- 26 C.F.R. § 49.4261-6Payments made outside the United States; evidence of nontaxability.
- 26 C.F.R. § 49.4261-7Examples of payments subject to tax.
- 26 C.F.R. § 49.4261-8Examples of payments not subject to tax.
- 26 C.F.R. § 49.4261-9Mileage awards.
- 26 C.F.R. § 49.4261-10Aircraft management services.
- 26 C.F.R. § 49.4262-1Taxable transportation.
- 26 C.F.R. § 49.4262-2Exclusion of certain travel.
- 26 C.F.R. § 49.4262-3Definitions.
- 26 C.F.R. § 49.4263-1Duty to collect the tax; payments made outside the United States.
- 26 C.F.R. § 49.4263-2Duty to collect the tax in the case of certain refunds.
- 26 C.F.R. § 49.4263-3Special rule for the payment of tax.
- 26 C.F.R. § 49.4263-4Cross reference.
- 26 C.F.R. § 49.4263-5Round trips.
- 26 C.F.R. § 49.4263-6Transportation outside the northern portion of the Western Hemisphere.