Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-26/chapter-33/section-4231-to-4234.md

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+---
+type: "LegalText"
+title: "26 U.S.C. § 4231 to 4234"
+description: "Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "33"
+chapter_name: "FACILITIES AND SERVICES"
+section: "4231 to 4234"
+citation: "26 U.S.C. § 4231 to 4234"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4231...4234"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "771b6193c783b0fa6eaba48b98f5aa6d11960660b8de9065b9e8a51cd34adafe"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "f091a286ccc682b0315cd4ea36ee96eae3fc5dc76ec718ae70deb0fa222aa27f"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4231 to 4234 - Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]
+
+## Notes
+
+Section 4231, acts Aug. 16, 1954, ch. 736, 68A Stat. 497; Aug. 6, 1956, ch. 1019, § 1, 70 Stat. 1074; Sept. 2, 1958, Pub. L. 85–859, title I, § 131(a)–(c), 72 Stat. 1286, 1287; Apr. 8, 1960, Pub. L. 86–422, § 1, 74 Stat. 41, imposed a tax on admissions, permanent use or lease of boxes or seats, sales outside of box office in excess of established price, sales by proprietors in excess of established price, and cabarets.
+
+Section 4232, acts Aug. 16, 1954, ch. 736, 68A Stat. 498; Sept. 2, 1958, Pub. L. 85–859, title I, § 131(d), 72 Stat. 1287, defined admission, roof garden, cabaret, or other similar place, and performance for profit as used in section 4231.
+
+Section 4233, acts Aug. 16, 1954, ch. 736, 68A Stat. 498; Aug. 11, 1955, ch. 792, § 1, 69 Stat. 675; Apr. 16, 1958, Pub. L. 85–380, §§ 1–3, 72 Stat. 88; Sept. 2, 1958, Pub. L. 85–859, title I, § 131(e), (f), 72 Stat. 1287; June 25, 1959, Pub. L. 86–70, § 22(a), 73 Stat. 146; Sept. 21, 1959, Pub. L. 86–319, § 1, 73 Stat. 590; Sept. 21, 1959, Pub. L. 86–344, § 2(c), 73 Stat. 617; July 12, 1960, Pub. L. 86–624, § 18(d), 74 Stat. 416, granted certain exemptions to certain charitable, educational, or religious entertainments, agricultural fairs, certain musical or dramatic performances, swimming pools, etc., home and garden tours, historic sites, certain amateur theatricals, certain amateur baseball games, rodeos, pageants, and certain benefit performances.
+
+Section 4234, act Aug. 16, 1954, ch. 736, 68A Stat. 501, required that price of tickets be printed on face or back of such tickets and provided a penalty for selling tickets not so stamped.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealRepeal applicable with respect to admissions, services, or uses after noon, December 31, 1965, see section 701(b)(1) of Pub. L. 89–44, set out as an Effective Date of 1965 Amendment note under section 4291 of this title.

legal/us/code/title-26/chapter-33/section-4241-to-4243.md

@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4241 to 4243"
+description: "Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "33"
+chapter_name: "FACILITIES AND SERVICES"
+section: "4241 to 4243"
+citation: "26 U.S.C. § 4241 to 4243"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4241...4243"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "e1506c0dfe23ed16cf675525252f0a600cde3dc1b275ba9ae27a275206eba30f"
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+text_hash: "1605503e1b18c97d90dd6147f51d8e187911b6bddfcf0fdd4e618d67a694f076"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4241 to 4243 - Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]
+
+## Notes
+
+Section 4241, acts Aug. 16, 1954, ch. 736, 68A Stat. 501; Sept. 2, 1958, Pub. L. 85–859, title I, § 132(a), 72 Stat. 1288; Sept. 21, 1959, Pub. L. 86–344, § 3(b), 73 Stat. 618, imposed a tax on dues or membership fees, initiation, fees, and life memberships in social, athletic, or sporting clubs or organizations.
+
+Section 4242, act Aug. 16, 1954, ch. 736, 68A Stat. 501, defined dues and initiation fees as used in section 4241.
+
+Section 4243, acts Aug. 16, 1954, ch. 736, 68A Stat. 502; Sept. 2, 1958, Pub. L. 85–859, title I, § 132(b), 72 Stat. 1288; Sept. 21, 1959, Pub. L. 86–344, § 3(a), 73 Stat. 618, granted exemptions to fraternal organizations, payments for capital improvements, and nonprofit swimming or skating facilities.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealRepeal applicable with respect to dues and membership fees attributable to periods beginning on or after January 1, 1966, initiation fees and amounts paid for life memberships attributable to memberships beginning on or after January 1, 1966, initiation fees paid on or after July 1, 1965, to a new club or organization first making its facilities available to members on or after such a date, and, in the case of amounts described in section 4243(b) of this title, 3-year periods beginning on or after January 1, 1966, see section 701(b)(1) of Pub. L. 89–44, set out as an Effective Date of 1965 Amendment note under section 4291 of this title.

legal/us/code/title-26/chapter-33/section-4252.md

@@ -0,0 +1,81 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4252"
+description: "Definitions"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "33"
+chapter_name: "FACILITIES AND SERVICES"
+section: "4252"
+citation: "26 U.S.C. § 4252"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4252"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "6cb4e8d5065355d6f5c4d0219d9f1779a9df28a8ff2bd21e8b582871168f414c"
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+text_hash: "8a8f81d0abfbb8163ee712868da54f0b8e768a4ad8c1e5b4ba66e25346a5f5fa"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4252 - Definitions
+
+## Text
+
+(a) Local telephone service For purposes of this subchapter, the term “local telephone service” means—
+
+(1) the access to a local telephone system, and the privilege of telephonic quality communication with substantially all persons having telephone or radio telephone stations constituting a part of such local telephone system, and
+
+(2) any facility or service provided in connection with a service described in paragraph (1).
+
+The term “local telephone service” does not include any service which is a “toll telephone service” or a “private communication service” as defined in subsections (b) and (d).
+
+(b) Toll telephone service For purposes of this subchapter, the term “toll telephone service” means—
+
+(1) a telephonic quality communication for which (A) there is a toll charge which varies in amount with the distance and elapsed transmission time of each individual communication and (B) the charge is paid within the United States, and
+
+(2) a service which entitles the subscriber, upon payment of a periodic charge (determined as a flat amount or upon the basis of total elapsed transmission time), to the privilege of an unlimited number of telephonic communications to or from all or a substantial portion of the persons having telephone or radio telephone stations in a specified area which is outside the local telephone system area in which the station provided with this service is located.
+
+(c) Teletypewriter exchange service For purposes of this subchapter, the term “teletypewriter exchange service” means the access from a teletypewriter or other data station to the teletypewriter exchange system of which such station is a part, and the privilege of intercommunication by such station with substantially all persons having teletypewriter or other data stations constituting a part of the same teletypewriter exchange system, to which the subscriber is entitled upon payment of a charge or charges (whether such charge or charges are determined as a flat periodic amount, on the basis of distance and elapsed transmission time, or in some other manner). The term “teletypewriter exchange service” does not include any service which is “local telephone service” as defined in subsection (a).
+
+(d) Private communication service For purposes of this subchapter, the term “private communication service” means—
+
+(1) the communication service furnished to a subscriber which entitles the subscriber—
+
+(A) to exclusive or priority use of any communication channel or groups of channels, or
+
+(B) to the use of an intercommunication system for the subscriber’s stations,
+
+regardless of whether such channel, groups of channels, or intercommunication system may be connected through switching with a service described in subsection (a), (b), or (c),
+
+(2) switching capacity, extension lines and stations, or other associated services which are provided in connection with, and are necessary or unique to the use of, channels or systems described in paragraph (1), and
+
+(3) the channel mileage which connects a telephone station located outside a local telephone system area with a central office in such local telephone system,
+
+except that such term does not include any communication service unless a separate charge is made for such service.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 503; Pub. L. 85–859, title I, § 133(a), Sept. 2, 1958, 72 Stat. 1290; Pub. L. 87–508, § 4(a), June 28, 1962, 76 Stat. 115; Pub. L. 89–44, title III, § 302, June 21, 1965, 79 Stat. 145.)
+
+## Notes
+
+Editorial Notes
+
+Codification This subchapter, relating to the tax on communications was repealed by Pub. L. 90–364, title I, § 105(b)(3), June 28, 1968, 82 Stat. 266, as amended by Pub. L. 91–172, title VII, § 702(b)(3), Dec. 30, 1969, 83 Stat. 660; Pub. L. 91–614, title II, § 201(b)(3), Dec. 31, 1970, 84 Stat. 1843, effective with respect to amounts paid pursuant to bills first rendered on or after Jan. 1, 1982. In the case of communications services rendered before Nov. 1, 1981, for which a bill has not been rendered before Jan. 1, 1982, a bill shall be treated as having been first rendered on Dec. 31, 1981. Repeal of this subchapter was not executed in view of the amendments to section 4251 of this title by Pub. L. 96–499, Pub. L. 97–34, Pub. L. 97–248, Pub. L. 98–369, Pub. L. 99–514, Pub. L. 100–203, and Pub. L. 101–508, extending the date in (and finally eliminating) provisions which had reduced the tax to zero after a specified date.
+
+Amendments1965—Subsec. (a). Pub. L. 89–44 substituted definition of “local telephone service” for definition of “general telephone service”. Subsec. (b). Pub. L. 89–44 replaced definition of “toll telephone service” as telephone or radio telephone message or conversation for which there is a toll charge paid within the United States with a definition which defined the term as a telephonic quality communication carrying a varying toll charge depending upon distance and elapsed transmission time and a service entitling the subscriber, upon payment of a periodic charge, to unlimited telephonic communication in an area outside the local telephone system area. Subsec. (c). Pub. L. 89–44 substituted definition of “teletypewriter exchange service” for definition of “telegraph service”. Subsec. (d). Pub. L. 89–44 substituted definition of “private communication service” for definition of “teletypewriter exchange service”. Subsecs. (e), (f). Pub. L. 89–44 struck out subsecs. (e) and (f) which defined wire mileage service and wire and equipment service. 1962—Subsec. (e)(1), (2). Pub. L. 87–508 limited wire mileage service to service not used in the conduct of a trade or business. 1958—Subsec. (a). Pub. L. 85–859 substituted definition of “general telephone service” for provisions which defined “local telephone service” as any telephone service not taxable as long distance telephone service; leased wire; teletypewriter or talking circuit special service; or wire and equipment service, and provided that amounts paid for the installation of instruments, wires, poles, switchboards, apparatus, and equipment shall not be considered amounts paid for service, and that amounts paid for services and facilities which are exempted from other communication taxes by section 4253(b) should not be deemed to be within the definition of local telephone service. Subsec. (b). Pub. L. 85–859 substituted “toll telephone service” for “long distance telephone service” and struck out provisions which defined “long distance telephone service” as a telephone or radio telephone message or conversation for which the toll charge is more than 24 cents. Subsec. (c). Pub. L. 85–859 substituted “For purposes of this subchapter, the term ‘telegraph service’ means a telegram” for “As used in section 4251 the term ‘telegraph service’ means a telegraph”. Subsec. (d). Pub. L. 85–859 substituted provisions defining “teletypewriter exchange service” for provisions which defined “leased wire, teletypewriter or talking circuit special service”. Subsec. (e). Pub. L. 85–859 substituted provisions defining “wire mileage service” for provisions which defined “wire and equipment service”, which were covered by subsec. (f) of this section. Subsec. (f). Pub. L. 85–859 added subsec. (f). Similar provisions were formerly contained in subsec. (e) of this section.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1965 AmendmentAmendment by Pub. L. 89–44 applicable to amounts paid pursuant to bills rendered on or after January 1, 1966, for services rendered on or after such date but, in the case of amounts paid pursuant to bills rendered after January 1, 1966, for services rendered before such date for which no previous bill had been rendered, applicable except with respect to such services as were rendered more than two months before such date, see section 701(b)(2)(A) of Pub. L. 89–44, set out as a note under section 4251 of this title.
+
+Effective Date of 1962 AmendmentPub. L. 87–508, § 4(c), June 28, 1962, 76 Stat. 115, provided that: “The amendments made by subsections (a) and (b) [amending this section and section 4253 of this title] shall apply with respect to services furnished on or after January 1, 1963.”
+
+Effective Date of 1958 AmendmentFor effective date of amendment made by Pub. L. 85–859, see section 133(b) of Pub. L. 85–859, set out as a note under section 4251 of this title.

legal/us/code/title-26/chapter-33/section-4253.md

@@ -0,0 +1,93 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4253"
+description: "Exemptions"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "33"
+chapter_name: "FACILITIES AND SERVICES"
+section: "4253"
+citation: "26 U.S.C. § 4253"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4253"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "14b6b6e41e5c9cf75e90cff164638d44a6f364d601c70f0f8854b155ba3a7484"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "4e59b41354f4d7711e719f9e4e3661382cb16522c1f7d5a025e77475f567ab58"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4253 - Exemptions
+
+## Text
+
+(a) Certain coin-operated service Service paid for by inserting coins in coin-operated telephones available to the public shall not be subject to the tax imposed by section 4251 with respect to local telephone service, or with respect to toll telephone service if the charge for such toll telephone service is less than 25 cents; except that where such coin-operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be subject to the tax.
+
+(b) News services No tax shall be imposed under section 4251, except with respect to local telephone service, on any payment received from any person for services used in the collection of news for the public press, or a news ticker service furnishing a general news service similar to that of the public press, or radio broadcasting, or in the dissemination of news through the public press, or a news ticker service furnishing a general news service similar to that of the public press, or by means of radio broadcasting, if the charge for such service is billed in writing to such person.
+
+(c) International, etc., organizations No tax shall be imposed under section 4251 on any payment received for services furnished to an international organization, or to the American National Red Cross.
+
+(d) Servicemen in combat zone No tax shall be imposed under section 4251 on any payment received for any toll telephone service which originates within a combat zone, as defined in section 112, from a member of the Armed Forces of the United States performing service in such combat zone, as determined under such section, provided a certificate, setting forth such facts as the Secretary may by regulations prescribe, is furnished to the person receiving such payment.
+
+(e) Items otherwise taxed Only one payment of tax under section 4251 shall be required with respect to the tax on any service, notwithstanding the lines or stations of one or more persons are used in furnishing such service.
+
+(f) Common carriers and communications companies No tax shall be imposed under section 4251 on the amount paid for any toll telephone service described in section 4252(b)(2) to the extent that the amount so paid is for use by a common carrier, telephone or telegraph company, or radio broadcasting station or network in the conduct of its business as such.
+
+(g) Installation charges No tax shall be imposed under section 4251 on so much of any amount paid for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment as is properly attributable to such installation.
+
+(h) Nonprofit hospitals No tax shall be imposed under section 4251 on any amount paid by a nonprofit hospital for services furnished to such organization. For purposes of this subsection, the term “nonprofit hospital” means a hospital referred to in section 170(b)(1)(A)(iii) which is exempt from income tax under section 501(a).
+
+(i) State and local governmental exemption Under regulations prescribed by the Secretary, no tax shall be imposed under section 4251 upon any payment received for services or facilities furnished to the government of any State, or any political subdivision thereof, or the District of Columbia.
+
+(j) Exemption for nonprofit educational organizations Under regulations prescribed by the Secretary, no tax shall be imposed under section 4251 on any amount paid by a nonprofit educational organization for services or facilities furnished to such organization. For purposes of this subsection, the term “nonprofit educational organization” means an educational organization described in section 170(b)(1)(A)(ii) which is exempt from income tax under section 501(a). The term also includes a school operated as an activity of an organization described in section 501(c)(3) which is exempt from income tax under section 501(a), if such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on.
+
+(k) Exemption for qualified blood collector organizations Under regulations provided by the Secretary, no tax shall be imposed under section 4251 on any amount paid by a qualified blood collector organization (as defined in section 7701(a)(49)) for services or facilities furnished to such organization.
+
+(l) Filing of exemption certificates (1) In general In order to claim an exemption under subsection (c), (h), (i), (j), or (k), a person shall provide to the provider of communications services a statement (in such form and manner as the Secretary may provide) certifying that such person is entitled to such exemption.
+
+(2) Duration of certificate Any statement provided under paragraph (1) shall remain in effect until—
+
+(A) the provider of communications services has actual knowledge that the information provided in such statement is false, or
+
+(B) such provider is notified by the Secretary that the provider of the statement is no longer entitled to an exemption described in paragraph (1).
+
+If any information provided in such statement is no longer accurate, the person providing such statement shall inform the provider of communications services within 30 days of any change of information.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 504; Pub. L. 85–859, title I, § 133(a), Sept. 2, 1958, 72 Stat. 1290; Pub. L. 86–344, § 4(a), Sept. 21, 1959, 73 Stat. 619; Pub. L. 87–508, § 4(b), June 28, 1962, 76 Stat. 115; Pub. L. 89–44, title III, § 302, June 21, 1965, 79 Stat. 146; Pub. L. 89–368, title II, § 202(b), Mar. 15, 1966, 80 Stat. 66; Pub. L. 91–172, title I, § 101(j)(27), Dec. 30, 1969, 83 Stat. 529; Pub. L. 94–455, title XIX, §§ 1904(a)(6), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1811, 1834; Pub. L. 101–508, title XI, § 11217(c)(1), Nov. 5, 1990, 104 Stat. 1388–438; Pub. L. 109–280, title XII, § 1207(c), Aug. 17, 2006, 120 Stat. 1070.)
+
+## Notes
+
+Editorial Notes
+
+Codification Section 1207(c) of Pub. L. 109–280, which directed the amendment of section 4253 without specifying the act to be amended, was executed to this section, which is section 4253 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. See 2006 Amendment notes below. This subchapter, relating to the tax on communications, was repealed by Pub. L. 90–364, title I, § 105(b)(3), June 28, 1968, 82 Stat. 266, as amended by Pub. L. 91–172, title VII, § 702(b)(3), Dec. 30, 1969, 83 Stat. 660; Pub. L. 91–614, title II, § 201(b)(3), Dec. 31, 1970, 84 Stat. 1843, effective with respect to amounts paid pursuant to bills first rendered on or after Jan. 1, 1982. In the case of communications services rendered before Nov. 1, 1981, for which a bill has not been rendered before Jan. 1, 1982, a bill shall be treated as having been first rendered on Dec. 31, 1981. Repeal of this subchapter was not executed in view of the amendments to section 4251 of this title by Pub. L. 96–499, Pub. L. 97–34, Pub. L. 97–248, Pub. L. 98–369, Pub. L. 99–514, Pub. L. 100–203, and Pub. L. 101–508, extending the date in (and finally eliminating) provisions which had reduced the tax to zero after a specified date.
+
+Amendments2006—Subsec. (k). Pub. L. 109–280, § 1207(c)(1), added subsec. (k). Former subsec. (k) redesignated (l). See Codification note above. Subsec. (l). Pub. L. 109–280, § 1207(c)(1), redesignated subsec. (k) as (l). See Codification note above. Subsec. (l)(1). Pub. L. 109–280, § 1207(c)(2), substituted “(j), or (k)” for “or (j)”. See Codification note above. 1990—Subsec. (k). Pub. L. 101–508 added subsec. (k). 1976—Subsec. (d). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. Subsecs. (i), (j). Pub. L. 94–455, § 1904(a)(6), added subsecs. (i) and (j). 1969—Subsec. (h). Pub. L. 91–172 substituted “section 170(b)(1)(A)(iii)” for “section 503(b)(5)”. 1966—Subsec. (h). Pub. L. 89–368 added subsec. (h). 1965—Subsec. (a). Pub. L. 89–44 substituted “with respect to local telephone service, or with respect to toll telephone service if the charge for such toll telephone service is less than 25 cents”, for “with respect to general telephone service, or with respect to toll telephone service or telegraph service if the charge for such toll telephone service or telegraph service is less than 25 cents”. Subsec. (b). Pub. L. 89–44 substituted “local telephone service” for “general telephone service” and “such service” for “such services”. Subsec. (c). Pub. L. 89–44 substituted “International, etc., organizations” for “Certain organizations” in heading. Subsec. (d). Pub. L. 89–44 reenacted subsec. (d) without change. Subsec. (e). Pub. L. 89–44 substituted “any service” for “toll telephone service, telegraph service, or teletypewriter exchange service”. Subsec. (f). Pub. L. 89–44 substituted amounts paid for any toll telephone service for amounts paid for wire mileage service, wire and equipment service, and use of any telephone or radiotelephone line or channel which constitutes general telephone service if such line or channel connects stations between any two of which there would otherwise be a toll charge. Subsec. (g). Pub. L. 89–44 reenacted subsec. (g) without change. Subsecs. (h) to (j). Pub. L. 89–44 struck out subsecs. (h) to (j), which related to terminal facilities in case of wire mileage service and to certain interior and private communications services. 1962—Subsec. (j). Pub. L. 87–508 added subsec. (j). 1959—Subsec. (f). Pub. L. 86–344 substituted “Common carriers and communications companies” for “Special wire service in company business” in heading, incorporated existing provisions in opening and closing statements and par. (1) and added par. (2). 1958—Subsec. (a). Pub. L. 85–859 substituted “general telephone service, or with respect to toll telephone service or telegraph service if the charge for such toll telephone service or telegraph service is less than 25 cents” for “local telephone service”. Subsec. (b). Pub. L. 85–859 substituted “general telephone service, on any payment received from any person for services used” for “local telephone service, upon any payment received from any person for services or facilities utilized”. Subsec. (c). Pub. L. 85–859 substituted “on any payment received for services furnished to an international organization, or to the American National Red Cross” for “upon any payment received for services or facilities furnished to an international organization, or any organization created by act of Congress to act in matters of relief under the treaty of Geneva of August 22, 1864”. Subsec. (d). Pub. L. 85–859 substituted “on any payment received for any toll telephone service” for “with respect to long distance telephone service upon any payment received for any telephone or radio telephone message”. Subsec. (e). Pub. L. 85–859 substituted “toll telephone service, telegraph service, or teletypewriter exchange service” for “long distance telephone service or telegraph service” and “in furnishing such service” for “in the transmission of such dispatch, message or conversation”. Subsec. (f). Pub. L. 85–859 substituted “any wire mileage service or wire and equipment service as is used in the conduct” for “the service described in sections 4252(d) and (e) as is utilized in the conduct”. Subsecs. (g) to (i). Pub. L. 85–859 added subsecs. (g) to (i).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2006 AmendmentAmendment by Pub. L. 109–280 effective Jan. 1, 2007, see section 1207(g)(1) of Pub. L. 109–280, set out as a note under section 4041 of this title.
+
+Effective Date of 1990 AmendmentPub. L. 101–508, title XI, § 11217(c)(2), Nov. 5, 1990, 104 Stat. 1388–438, provided that: “(A) In general.—The amendment made by paragraph (1) [amending this section] shall apply to any claim for exemption made after the date of the enactment of this Act [Nov. 5, 1990]. “(B) Duration of existing certificates.—Any annual certificate of exemption effective on the date of the enactment of this Act [Nov. 5, 1990] shall remain effective until the end of the annual period.”
+
+Effective Date of 1976 AmendmentAmendment by section 1904(a)(6) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title.
+
+Effective Date of 1969 AmendmentAmendment by Pub. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.
+
+Effective Date of 1966 AmendmentAmendment by Pub. L. 89–368 applicable to amounts paid pursuant to bills first rendered on or after April 1, 1966, for services rendered on or after such date and to amounts paid pursuant to bills rendered on or after such date for services which were rendered before such date and for which no previous bill was rendered except with respect to such services as were rendered more than two months before such date and, as to services rendered more than 2 months before such date, direction that the provisions of subchapter B of chapter 33 of the Code in effect at the time such services were rendered, be applied, subject to the provision of section 701(b)(2) of the Excise Tax Reduction Act of 1965.
+
+Effective Date of 1965 AmendmentAmendment by Pub. L. 89–44 applicable to amounts paid pursuant to bills rendered on or after January 1, 1966, for services rendered on or after such date, but, in the case of amounts paid pursuant to bills rendered after January 1, 1966, for services rendered before such date for which no previous bill had been rendered, applicable except with respect to such services as were rendered more than two months before such date, see section 701(b)(2)(A) of Pub. L. 89–44, set out as a note under section 4251 of this title.
+
+Effective Date of 1962 AmendmentAmendment by Pub. L. 87–508 applicable with respect to services furnished on or after Jan. 1, 1963, see section 4(c) of Pub. L. 87–508, set out as a note under section 4252 of this title.
+
+Effective Date of 1959 AmendmentPub. L. 86–344, § 4(b), Sept. 21, 1959, 73 Stat. 619, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “(1) Subject to the provisions of paragraph (2), the amendment made by subsection (a) [amending this section] shall apply with respect to amounts paid on or after January 1, 1959, for services rendered on or after such date. “(2) The amendment made by subsection (a) [amending this section] shall not apply with respect to amounts paid pursuant to bills rendered before January 1, 1959. In the case of amounts paid pursuant to bills rendered on or after such date for services for which no bill was rendered before such date, such amendment shall apply except with respect to such services as were rendered more than 2 months before such date. In the case of services rendered more than 2 months before such date, the provisions of subchapter B of chapter 33 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] in effect at the time such services were rendered shall apply to the amounts paid for such services.”
+
+Effective Date of 1958 AmendmentFor effective date of amendment made by Pub. L. 85–859, see section 133(b) of Pub. L. 85–859, set out as a note under section 4251 of this title.

legal/us/code/title-26/chapter-33/section-4254.md

@@ -0,0 +1,59 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4254"
+description: "Computation of tax"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "33"
+chapter_name: "FACILITIES AND SERVICES"
+section: "4254"
+citation: "26 U.S.C. § 4254"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4254"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "4db7cc077f3f1fb342ba9317e432f184af7e945e076355a2448ed5ba79d4a5de"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "cb28e36e14881bd88d6e56bd2e2036728734d6f4c204e570f4b3aa5930214266"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4254 - Computation of tax
+
+## Text
+
+(a) General rule If a bill is rendered the taxpayer for local telephone service or toll telephone service—
+
+(1) the amount on which the tax with respect to such services shall be based shall be the sum of all charges for such services included in the bill; except that
+
+(2) if the person who renders the bill groups individual items for purposes of rendering the bill and computing the tax, then (A) the amount on which the tax with respect to each such group shall be based shall be the sum of all items within that group, and (B) the tax on the remaining items not included in any such group shall be based on the charge for each item separately.
+
+(b) Where payment is made for toll telephone service in coin-operated telephones If the tax imposed by section 4251 with respect to toll telephone service is paid by inserting coins in coin-operated telephones, tax shall be computed to the nearest multiple of 5 cents, except that, where the tax is midway between multiples of 5 cents, the next higher multiple shall apply.
+
+(c) Certain State and local taxes not included For purposes of this subchapter, in determining the amounts paid for communications services, there shall not be included the amount of any State or local tax imposed on the furnishing or sale of such services, if the amount of such tax is separately stated in the bill.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 504; Pub. L. 85–859, title I, § 133(a), Sept. 2, 1958, 72 Stat. 1291; Pub. L. 89–44, title III, § 302, June 21, 1965, 79 Stat. 147; Pub. L. 95–172, § 2(a), Nov. 12, 1977, 91 Stat. 1358.)
+
+## Notes
+
+Editorial Notes
+
+Codification This subchapter, relating to the tax on communications was repealed by Pub. L. 90–364, title I, § 105(b)(3), June 28, 1968, 82 Stat. 266, as amended by Pub. L. 91–172, title VII, § 702(b)(3), Dec. 30, 1969, 83 Stat. 660; Pub. L. 91–614, title II, § 201(b)(3), Dec. 31, 1970, 84 Stat. 1843, effective with respect to amounts paid pursuant to bills first rendered on or after Jan. 1, 1982. In the case of communications services rendered before Nov. 1, 1981, for which a bill has not been rendered before Jan. 1, 1982, a bill shall be treated as having been first rendered on Dec. 31, 1981. Repeal of this subchapter was not executed in view of the amendments to section 4251 of this title by Pub. L. 96–499, Pub. L. 97–34, Pub. L. 97–248, Pub. L. 98–369, Pub. L. 99–514, Pub. L. 100–203, and Pub. L. 101–508, extending the date in (and finally eliminating) provisions which had reduced the tax to zero after a specified date.
+
+Amendments1977—Subsec. (c). Pub. L. 95–172 added subsec. (c). 1965—Subsec. (a). Pub. L. 89–44 substituted “local telephone service or toll telephone service” for “general telephone service, toll telephone service, or telegraph service”. Subsec. (b). Pub. L. 89–44 substituted “toll telephone service” for “toll telephone service or telegraph service” in catchline and text. 1958—Subsec. (a). Pub. L. 85–859 provided that if the person who renders the bill groups individual items for purposes of rendering the bill and computing the tax, then the amount on which the tax with respect to each group shall be based shall be the sum of all items within that group, and the tax on remaining items not included in any such group shall be based on the charge of each item separately. Subsec. (b). Pub. L. 85–859 substituted “toll telephone service” for “long distance telephone service”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1977 AmendmentPub. L. 95–172, § 2(b), Nov. 12, 1977, 91 Stat. 1358, provided that: “The amendment made by this section [amending this section] shall take effect only with respect to amounts paid pursuant to bills first rendered on or after the first day of the first month which begins more than 20 days after the date of the enactment of this Act [Nov. 12, 1977]. For purposes of the preceding sentence, in the case of communications services rendered more than 2 months before the effective date provided in the preceding sentence, no bill shall be treated as having been first rendered on or after such effective date.”
+
+Effective Date of 1965 AmendmentAmendment by Pub. L. 89–44 applicable to amounts paid pursuant to bills rendered on or after January 1, 1966, for service rendered on or after such date, but, in the case of amounts paid pursuant to bills rendered after January 1, 1966, for services rendered before such date for which no previous bill had been rendered, applicable except with respect to such services as were rendered more than two months before such date, see section 701(b)(2)(A) of Pub. L. 89–44, set out as a note under section 4251 of this title.
+
+Effective Date of 1958 AmendmentFor effective date of amendment made by Pub. L. 85–859, see section 133(b) of Pub. L. 85–859, set out as a note under section 4251 of this title.

legal/us/code/title-26/chapter-33/section-4262.md

@@ -0,0 +1,119 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4262"
+description: "Definition of taxable transportation"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "33"
+chapter_name: "FACILITIES AND SERVICES"
+section: "4262"
+citation: "26 U.S.C. § 4262"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4262"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "a0ec257a630da437edda4830ede218879aed1ce30463c55e191b24b916a45844"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "e1090109c75f76c49008a6d27b8d906a2fc607602f564d156c34691eeba65934"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4262 - Definition of taxable transportation
+
+## Text
+
+(a) Taxable transportation; in general For purposes of this part, except as provided in subsection (b), the term “taxable transportation” means—
+
+(1) transportation by air which begins in the United States or in the 225–mile zone and ends in the United States or in the 225–mile zone; and
+
+(2) in the case of transportation by air other than transportation described in paragraph (1), that portion of such transportation which is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if such portion is not a part of uninterrupted international air transportation (within the meaning of subsection (c)(3)).
+
+(b) Exclusion of certain travel For purposes of this part, the term “taxable transportation” does not include that portion of any transportation by air which meets all 4 of the following requirements:
+
+(1) such portion is outside the United States;
+
+(2) neither such portion nor any segment thereof is directly or indirectly—
+
+(A) between (i) a point where the route of the transportation leaves or enters the continental United States, or (ii) a port or station in the 225-mile zone, and
+
+(B) a port or station in the 225-mile zone;
+
+(3) such portion—
+
+(A) begins at either (i) the point where the route of the transportation leaves the United States, or (ii) a port or station in the 225-mile zone, and
+
+(B) ends at either (i) the point where the route of the transportation enters the United States, or (ii) a port or station in the 225-mile zone; and
+
+(4) a direct line from the point (or the port or station) specified in paragraph (3)(A), to the point (or the port or station) specified in paragraph (3)(B), passes through or over a point which is not within 225 miles of the United States.
+
+(c) Definitions For purposes of this section—
+
+(1) Continental United States The term “continental United States” means the District of Columbia and the States other than Alaska and Hawaii.
+
+(2) 225-mile zone The term “225-mile zone” means that portion of Canada and Mexico which is not more than 225 miles from the nearest point in the continental United States.
+
+(3) Uninterrupted international air transportation The term “uninterrupted international air transportation” means any transportation by air which is not transportation described in subsection (a)(1) and in which—
+
+(A) the scheduled interval between (i) the beginning or end of the portion of such transportation which is directly or indirectly from one port or station in the United States to another port or station in the United States and (ii) the end or beginning of the other portion of such transportation is not more than 12 hours, and
+
+(B) the scheduled interval between the beginning or end and the end or beginning of any two segments of the portion of such transportation referred to in subparagraph (A)(i) is not more than 12 hours.
+
+For purposes of this paragraph, in the case of personnel of the United States Army, Air Force, Navy, Marine Corps, and Coast Guard traveling in uniform at their own expense when on official leave, furlough, or pass, the scheduled interval described in subparagraph (A) shall be deemed to be not more than 12 hours if a ticket for the subsequent portion of such transportation is purchased within 12 hours after the end of the earlier portion of such transportation and the purchaser accepts and utilizes the first accommodations actually available to him for such subsequent portion.
+
+(d) Transportation For purposes of this part, the term “transportation” includes layover or waiting time and movement of the aircraft in deadhead service.
+
+(e) Authority to waive 225-mile zone provisions (1) In general If the Secretary of the Treasury determines that Canada or Mexico has entered into a qualified agreement—
+
+(A) the Secretary shall publish a notice of such determination in the Federal Register, and
+
+(B) effective with respect to transportation beginning after the date specified in such notice, to the extent provided in the agreement, the term “225-mile zone” shall not include part or all of the country with respect to which such determination is made.
+
+(2) Termination of waiver If a determination was made under paragraph (1) with respect to any country and the Secretary of the Treasury subsequently determines that the agreement is no longer in effect or that the agreement is no longer a qualified agreement—
+
+(A) the Secretary shall publish a notice of such determination in the Federal Register, and
+
+(B) subparagraph (B) of paragraph (1) shall cease to apply with respect to transportation beginning after the date specified in such notice.
+
+(3) Qualified agreement For purposes of this subsection, the term “qualified agreement” means an agreement between the United States and Canada or Mexico (as the case may be)—
+
+(A) setting forth that portion of such country which is not to be treated as within the 225-mile zone, and
+
+(B) providing that the tax imposed by such country on transportation described in subparagraph (A) will be at a level which the Secretary of the Treasury determines to be appropriate.
+
+(4) Requirement that agreement be submitted to Congress No notice may be published under paragraph (1)(A) with respect to any qualified agreement before the date 90 days after the date on which a copy of such agreement was furnished to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.
+
+(Added July 25, 1956, ch. 725, § 3, 70 Stat. 644; amended Pub. L. 86–70, § 22(b), June 25, 1959, 73 Stat. 146; Pub. L. 86–624, § 18(a), July 12, 1960, 74 Stat. 416; Pub. L. 87–508, § 5(b), June 28, 1962, 76 Stat. 116; Pub. L. 89–44, title VIII, § 803(a), June 21, 1965, 79 Stat. 160; Pub. L. 91–258, title II, § 203(b), May 21, 1970, 84 Stat. 238; Pub. L. 97–248, title II, § 281A(a)(1), (2), Sept. 3, 1982, 96 Stat. 566, 567.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 4262 was renumbered 4263 of this title and later repealed.
+
+Amendments1982—Subsec. (c)(3). Pub. L. 97–248, § 281A(a)(1), substituted “12 hours” for “6 hours” wherever appearing. Subsec. (e). Pub. L. 97–248, § 281A(a)(2), added subsec. (e). 1970—Subsec. (a). Pub. L. 91–258, § 203(b)(1)–(3), substituted “part” for “subchapter” in introductory text, “transportation by air” for “transportation” in par. (1), and “in the case of transportation by air” for “in the case of transportation” in par. (2), respectively. Subsec. (b). Pub. L. 91–258, § 203(b)(1), (4), substituted “part” for “subchapter” and “transportation by air which” for “transportation which”, in introductory text, respectively. Subsec. (d). Pub. L. 91–258, § 203(b)(5), added subsec. (d). 1965—Subsec. (c)(4). Pub. L. 89–44 inserted sentence relating to personnel of the Armed Forces traveling in uniform at their own expense following subpar. (B). 1962—Subsec. (a). Pub. L. 87–508 substituted in introductory phrase “subchapter” for “part” and inserted in par. (2) “, but only if such portion is not a part of uninterrupted international air transportation (within the meaning of subsection (c)(3))”. Subsec. (b). Pub. L. 87–508 substituted in introductory phrase “subchapter” for “part”. Subsec. (c)(3). Pub. L. 87–508 added par. (3). 1960—Subsec. (c)(1). Pub. L. 86–624 inserted “and Hawaii” after “Alaska”. 1959—Subsec. (c)(1). Pub. L. 86–70 substituted “the District of Columbia and the States other than Alaska” for “the existing 48 States and the District of Columbia”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1982 AmendmentPub. L. 97–248, title II, § 281A(a)(3), Sept. 3, 1982, 96 Stat. 567, provided that: “The amendments made by this subsection [amending this section] shall apply to transportation beginning after August 31, 1982.”
+
+Effective Date of 1970 AmendmentAmendment by Pub. L. 91–258 applicable to transportation beginning after June 30, 1970, see section 211(b) of Pub. L. 91–258, set out as a note under section 4041 of this title.
+
+Effective Date of 1965 AmendmentPub. L. 89–44, title VIII, § 803(b), June 21, 1965, 79 Stat. 160, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to amounts paid for transportation beginning on or after July 1, 1965.”
+
+Effective Date of 1962 AmendmentPub. L. 87–508, § 5(b), June 28, 1962, 76 Stat. 115, provided that the amendment made by that section is effective with respect to transportation beginning after Nov. 15, 1962.
+
+Effective Date of 1960 AmendmentAmendment by Pub. L. 86–624 effective August 21, 1959, see section 18(k) of Pub. L. 86–624, set out as a note under section 3121 of this title.
+
+Effective Date of 1959 AmendmentAmendment by Pub. L. 86–70 effective Jan. 3, 1959, see section 22(i) of Pub. L. 86–70, set out as a note under section 3121 of this title.
+
+Effective DateSection applicable to amounts paid on or after first day of first month which begins more than sixty days after July 25, 1956, for transportation commencing on or after such first day, see section 6 of act July 25, 1956, set out as an Effective Date of 1956 Amendment note under section 4261 of this title.
+
+Transfer of Functions For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.

legal/us/code/title-26/chapter-33/section-4263.md

@@ -0,0 +1,61 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4263"
+description: "Special rules"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "33"
+chapter_name: "FACILITIES AND SERVICES"
+section: "4263"
+citation: "26 U.S.C. § 4263"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4263"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "7f307ef4351a12d78bb8bfd8caaebdaf27120b564b158f685a060df5f2a42d63"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "86166c1dc123cee7efe171f2edb5710ac2e62d05f55b3935b2b19c45713b8cf8"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4263 - Special rules
+
+## Text
+
+(a) Payments made outside the United States for prepaid orders If the payment upon which tax is imposed by section 4261 is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation pursuant to such order shall collect the amount of the tax.
+
+(b) Tax deducted upon refunds Every person who refunds any amount with respect to a ticket or order which was purchased without payment of the tax imposed by section 4261 shall deduct from the amount refundable, to the extent available, any tax due under such section as a result of the use of a portion of the transportation purchased in connection with such ticket or order, and shall report to the Secretary the amount of any such tax remaining uncollected.
+
+(c) Payment of tax Where any tax imposed by section 4261 is not paid at the time payment for transportation is made, then, under regulations prescribed by the Secretary, to the extent that such tax is not collected under any other provision of this subchapter, such tax shall be paid by the carrier providing the initial segment of such transportation which begins or ends in the United States.
+
+(d) Application of tax The tax imposed by section 4261 shall apply to any amount paid within the United States for transportation of any person by air unless the taxpayer establishes, pursuant to regulations prescribed by the Secretary, at the time of payment for the transportation, that the transportation is not transportation in respect of which tax is imposed by section 4261.
+
+(e) Round trips In applying this subchapter to a round trip, such round trip shall be considered to consist of transportation from the point of departure to the destination, and of separate transportation thereafter.
+
+(f) Transportation outside the northern portion of the Western Hemisphere In applying this subchapter to transportation any part of which is outside the northern portion of the Western Hemisphere, if the route of such transportation leaves and reenters the northern portion of the Western Hemisphere, such transportation shall be considered to consist of transportation to a point outside such northern portion, and of separate transportation thereafter. For purposes of this subsection, the term “northern portion of the Western Hemisphere” means the area lying west of the 30th meridian west of Greenwich, east of the international dateline, and north of the Equator, but not including any country of South America.
+
+(Added July 25, 1956, ch. 725, § 4(a), 70 Stat. 645, § 4264; amended Pub. L. 87–508, § 5(b), June 28, 1962, 76 Stat. 117; renumbered § 4263, Pub. L. 91–258, title II, § 205(c)(2), May 21, 1970, 84 Stat. 242; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–34, title X, § 1031(c)(3), Aug. 5, 1997, 111 Stat. 932.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 4263, acts Aug. 16, 1954, ch. 736, 68A Stat. 506, § 4263, formerly § 4262; renumbered § 4263 and amended July 25, 1956, ch. 725, § 2, 70 Stat. 644; Aug. 7, 1956, ch. 1024, § 1, 70 Stat. 1077; June 29, 1957, Pub. L. 85–74, 71 Stat. 243; Sept. 2, 1958, Pub. L. 85–859, title I, § 134, 72 Stat. 1292; June 28, 1962, Pub. L. 87–508, § 5(b), 76 Stat. 117, provided for exemptions, subsecs. (a) to (d) relating to commutation travel, etc., certain organizations; members of the Armed Forces, and small aircraft on nonestablished lines, respectively, prior to repeal by Pub. L. 91–258, title II, § 205(c)(1), May 21, 1970, 84 Stat. 242, effective on July 1, 1970, as provided in section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.
+
+Amendments1997—Subsec. (c). Pub. L. 105–34 substituted “subchapter, such tax shall be paid by the carrier providing the initial segment of such transportation which begins or ends in the United States.” for “subchapter— “(1) such tax shall be paid by the person paying for the transportation or by the person using the transportation; “(2) such tax shall be paid within such time as the Secretary shall prescribe by regulations after whichever of the following first occurs: “(A) the rights to the transportation expire; or “(B) the time when the transportation becomes subject to tax; and “(3) payment of such tax shall be made to the Secretary, to the person to whom the payment for transportation was made, or, in the case of transportation other than transportation described in section 4262(a)(1), to any person furnishing any portion of such transportation.” 1976—Subsecs. (b) to (d). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1962—Subsec. (c)(3). Pub. L. 87–508 provided for payment of tax, in the case of transportation other than transportation described in section 4262(a)(1), to any person furnishing any portion of the transportation. Subsec. (d). Pub. L. 87–508 inserted “by air” after “transportation of any person”. Subsec. (e). Pub. L. 87–508 substituted “subchapter” for “part”. Subsec. (f). Pub. L. 87–508 substituted “subchapter” for “part”, struck out par. (1) designation for provision respecting transportation outside the northern portion of the Western Hemisphere and par. (2) prohibiting consideration as a stop at a port within the United States a stop at an intermediate port at which vessel is not authorized to discharge and take on passengers.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1997 AmendmentAmendment by Pub. L. 105–34 applicable to transportation beginning on or after Oct. 1, 1997, with special rule for applicability to amounts paid before Oct. 1, 1997, see section 1031(e)(2) of Pub. L. 105–34, set out as a note under section 4261 of this title.
+
+Effective Date of 1962 AmendmentPub. L. 87–508, § 5(b), June 28, 1962, 76 Stat. 115, provided that the amendment made by that section is effective with respect to transportation beginning after Nov. 15, 1962.
+
+Effective DateSection applicable to amounts paid on or after first day of first month which begins more than sixty days after July 25, 1956, for transportation commencing on or after such first day, see section 6 of act July 25, 1956, set out as an Effective Date of 1956 Amendment note under section 4261 of this title.

legal/us/code/title-26/chapter-33/section-4271.md

@@ -0,0 +1,95 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4271"
+description: "Imposition of tax"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "33"
+chapter_name: "FACILITIES AND SERVICES"
+section: "4271"
+citation: "26 U.S.C. § 4271"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4271"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "fd4a8f3039e92c15ca521a4a24a891223573a1bbabff75681795eb9713dc7e7f"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "69842ff24332a6fd67c79aceb28588eae552a1ac704e585b55ce16a956cf3ff0"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4271 - Imposition of tax
+
+## Text
+
+(a) In general There is hereby imposed upon the amount paid within or without the United States for the taxable transportation (as defined in section 4272) of property a tax equal to 6.25 percent of the amount so paid for such transportation. The tax imposed by this subsection shall apply only to amounts paid to a person engaged in the business of transporting property by air for hire.
+
+(b) By whom paid (1) In general Except as provided by paragraph (2), the tax imposed by subsection (a) shall be paid by the person making the payment subject to tax.
+
+(2) Payments made outside the United States If a payment subject to tax under subsection (a) is made outside the United States and the person making such payment does not pay such tax, such tax—
+
+(A) shall be paid by the person to whom the property is delivered in the United States by the person furnishing the last segment of the taxable transportation in respect of which such tax is imposed, and
+
+(B) shall be collected by the person furnishing the last segment of such taxable transportation.
+
+(c) Determination of amounts paid in certain cases For purposes of this section, in any case in which a person engaged in the business of transporting property by air for hire and one or more other persons not so engaged jointly provide services which include taxable transportation of property, and the person so engaged receives, for the furnishing of such taxable transportation, a portion of the receipts from the joint providing of such services, the amount paid for the taxable transportation shall be treated as being the sum of (1) the portion of the receipts so received, and (2) any expenses incurred by any of the persons not so engaged which are properly attributable to such taxable transportation and which are taken into account in determining the portion of the receipts so received.
+
+(d) Application of tax (1) In general The tax imposed by subsection (a) shall apply to—
+
+(A) transportation beginning during the period—
+
+(i) beginning on the 7th day after the date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, and
+
+(ii) ending on September 30, 2028, and
+
+(B) amounts paid during such period for transportation beginning after such period.
+
+(2) Refunds If, as of the date any transportation begins, the taxes imposed by this section would not have applied to such transportation if paid for on such date, any tax paid under paragraph (1)(B) with respect to such transportation shall be treated as an overpayment.
+
+(Added Pub. L. 91–258, title II, § 204, May 21, 1970, 84 Stat. 239; amended Pub. L. 94–455, title XIX, § 1904(a)(8), Oct. 4, 1976, 90 Stat. 1812; Pub. L. 96–298, § 1(b), July 1, 1980, 94 Stat. 829; Pub. L. 97–248, title II, § 280(b), Sept. 3, 1982, 96 Stat. 564; Pub. L. 100–223, title IV, § 402(a)(2), Dec. 30, 1987, 101 Stat. 1532; Pub. L. 101–508, title XI, § 11213(a)(2), (d)(1), Nov. 5, 1990, 104 Stat. 1388–432, 1388–435; Pub. L. 104–188, title I, § 1609(b), Aug. 20, 1996, 110 Stat. 1841; Pub. L. 105–2, § 2(b)(2), Feb. 28, 1997, 111 Stat. 5; Pub. L. 105–34, title X, § 1031(b)(2), Aug. 5, 1997, 111 Stat. 929; Pub. L. 110–161, div. K, title I, § 116(b)(2), Dec. 26, 2007, 121 Stat. 2381; Pub. L. 110–190, § 2(b)(2), Feb. 28, 2008, 122 Stat. 643; Pub. L. 110–253, § 2(b)(2), June 30, 2008, 122 Stat. 2417; Pub. L. 110–330, § 2(b)(2), Sept. 30, 2008, 122 Stat. 3717; Pub. L. 111–12, § 2(b)(2), Mar. 30, 2009, 123 Stat. 1457; Pub. L. 111–69, § 2(b)(2), Oct. 1, 2009, 123 Stat. 2054; Pub. L. 111–116, § 2(b)(2), Dec. 16, 2009, 123 Stat. 3031; Pub. L. 111–153, § 2(b)(2), Mar. 31, 2010, 124 Stat. 1084; Pub. L. 111–161, § 2(b)(2), Apr. 30, 2010, 124 Stat. 1126; Pub. L. 111–197, § 2(b)(2), July 2, 2010, 124 Stat. 1353; Pub. L. 111–216, title I, § 101(b)(2), Aug. 1, 2010, 124 Stat. 2349; Pub. L. 111–249, § 2(b)(2), Sept. 30, 2010, 124 Stat. 2627; Pub. L. 111–329, § 2(b)(2), Dec. 22, 2010, 124 Stat. 3566; Pub. L. 112–7, § 2(b)(2), Mar. 31, 2011, 125 Stat. 31; Pub. L. 112–16, § 2(b)(2), May 31, 2011, 125 Stat. 218; Pub. L. 112–21, § 2(b)(2), June 29, 2011, 125 Stat. 233; Pub. L. 112–27, § 2(b)(2), Aug. 5, 2011, 125 Stat. 270; Pub. L. 112–30, title II, § 202(b)(2), Sept. 16, 2011, 125 Stat. 357; Pub. L. 112–91, § 2(b)(2), Jan. 31, 2012, 126 Stat. 3; Pub. L. 112–95, title XI, § 1101(b)(2), Feb. 14, 2012, 126 Stat. 148; Pub. L. 114–55, title II, § 202(b)(2), Sept. 30, 2015, 129 Stat. 525; Pub. L. 114–141, title II, § 202(b)(2), Mar. 30, 2016, 130 Stat. 324; Pub. L. 114–190, title I, § 1202(b)(2), July 15, 2016, 130 Stat. 619; Pub. L. 115–63, title II, § 202(b)(2), Sept. 29, 2017, 131 Stat. 1171; Pub. L. 115–141, div. M, title I, § 202(b)(2), Mar. 23, 2018, 132 Stat. 1048; Pub. L. 115–254, div. B, title VIII, § 802(b)(2), Oct. 5, 2018, 132 Stat. 3429; Pub. L. 118–15, div. B, title II, § 2212(b)(2), Sept. 30, 2023, 137 Stat. 85; Pub. L. 118–34, title II, § 202(b)(2), Dec. 26, 2023, 137 Stat. 1115; Pub. L. 118–41, title II, § 202(b)(2), Mar. 8, 2024, 138 Stat. 23; Pub. L. 118–63, title XIII, § 1302(b)(2), May 16, 2024, 138 Stat. 1433.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, referred to in subsec. (d)(1)(A)(i), is the date of enactment of Pub. L. 105–2, which was approved Feb. 28, 1997.
+
+Prior ProvisionsA prior section 4271, act Aug. 16, 1954, ch. 736, 68A Stat. 507, 508, related to tax for the transportation of property, prior to repeal by Pub. L. 85–475, § 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.
+
+Amendments2024—Subsec. (d)(1)(A)(ii). Pub. L. 118–63 substituted “September 30, 2028” for “May 10, 2024”. Pub. L. 118–41 substituted “May 10, 2024” for “March 8, 2024”. 2023—Subsec. (d)(1)(A)(ii). Pub. L. 118–34 substituted “March 8, 2024” for “December 31, 2023”. Pub. L. 118–15 substituted “December 31, 2023” for “September 30, 2023”. 2018—Subsec. (d)(1)(A)(ii). Pub. L. 115–254 substituted “September 30, 2023” for “September 30, 2018”. Pub. L. 115–141 substituted “September 30, 2018” for “March 31, 2018”. 2017—Subsec. (d)(1)(A)(ii). Pub. L. 115–63 substituted “March 31, 2018” for “September 30, 2017”. 2016—Subsec. (d)(1)(A)(ii). Pub. L. 114–190 substituted “September 30, 2017” for “July 15, 2016”. Pub. L. 114–141 substituted “July 15, 2016” for “March 31, 2016”. 2015—Subsec. (d)(1)(A)(ii). Pub. L. 114–55 substituted “March 31, 2016” for “September 30, 2015”. 2012—Subsec. (d)(1)(A)(ii). Pub. L. 112–95 substituted “September 30, 2015” for “February 17, 2012”. Pub. L. 112–91 substituted “February 17, 2012” for “January 31, 2012”. 2011—Subsec. (d)(1)(A)(ii). Pub. L. 112–30 substituted “January 31, 2012” for “September 16, 2011”. Pub. L. 112–27 substituted “September 16, 2011” for “July 22, 2011”. Pub. L. 112–21 substituted “July 22, 2011” for “June 30, 2011”. Pub. L. 112–16 substituted “June 30, 2011” for “May 31, 2011”. Pub. L. 112–7 substituted “May 31, 2011” for “March 31, 2011”. 2010—Subsec. (d)(1)(A)(ii). Pub. L. 111–329 substituted “March 31, 2011” for “December 31, 2010”. Pub. L. 111–249 substituted “December 31, 2010” for “September 30, 2010”. Pub. L. 111–216 substituted “September 30, 2010” for “August 1, 2010”. Pub. L. 111–197 substituted “August 1, 2010” for “July 3, 2010”. Pub. L. 111–161 substituted “July 3, 2010” for “April 30, 2010”. Pub. L. 111–153 substituted “April 30, 2010” for “March 31, 2010”. 2009—Subsec. (d)(1)(A)(ii). Pub. L. 111–116 substituted “March 31, 2010” for “December 31, 2009”. Pub. L. 111–69 substituted “December 31, 2009” for “September 30, 2009”. Pub. L. 111–12 substituted “September 30, 2009” for “March 31, 2009”. 2008—Subsec. (d)(1)(A)(ii). Pub. L. 110–330 substituted “March 31, 2009” for “September 30, 2008”. Pub. L. 110–253 substituted “September 30, 2008” for “June 30, 2008”. Pub. L. 110–190 substituted “June 30, 2008” for “February 29, 2008”. 2007—Subsec. (d)(1)(A)(ii). Pub. L. 110–161 substituted “February 29, 2008” for “September 30, 2007”. 1997—Subsec. (d). Pub. L. 105–2 amended heading and text of subsec. (d) generally. Prior to amendment, text read as follows: “The tax imposed by subsection (a) shall apply with respect to transportation beginning after August 31, 1982, and before January 1, 1996, and to transportation beginning on or after the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and before January 1, 1997.” Subsec. (d)(1)(A)(ii). Pub. L. 105–34 substituted “September 30, 2007” for “September 30, 1997”. 1996—Subsec. (d). Pub. L. 104–188 substituted “January 1, 1996, and to transportation beginning on or after the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and before January 1, 1997” for “January 1, 1996”. 1990—Subsec. (a). Pub. L. 101–508, § 11213(a)(2), substituted “6.25 percent” for “5 percent”. Subsec. (d). Pub. L. 101–508, § 11213(d)(1), substituted “January 1, 1996” for “January 1, 1991”. 1987—Subsec. (d). Pub. L. 100–223 substituted “1991” for “1988”. 1982—Subsec. (d). Pub. L. 97–248 substituted provision that the tax imposed by subsec. (a) shall apply with respect to transportation beginning after Aug. 31, 1982, and before Jan. 1, 1988, for provision that effective with respect to transportation beginning after Sept. 30, 1980, the tax imposed by subsec. (a) would not apply. 1980—Subsec. (d). Pub. L. 96–298 substituted “September 30, 1980” for “June 30, 1980”. 1976—Subsec. (a). Pub. L. 94–455 struck out “which begins after June 30, 1970” after “of property”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2012 AmendmentAmendment by Pub. L. 112–95 effective Feb. 18, 2012, see section 1101(c) of Pub. L. 112–95, set out as an Effective and Termination Dates of 2012 Amendment note under section 4081 of this title. Amendment by Pub. L. 112–91 effective Feb. 1, 2012, see section 2(c) of Pub. L. 112–91, set out as an Effective and Termination Dates of 2012 Amendment note under section 4081 of this title.
+
+Effective Date of 2011 AmendmentAmendment by Pub. L. 112–30 effective Sept. 17, 2011, see section 202(c) of Pub. L. 112–30, set out as a note under section 4081 of this title. Amendment by Pub. L. 112–27 effective July 23, 2011, see section 2(c) of Pub. L. 112–27, set out as a note under section 4081 of this title. Amendment by Pub. L. 112–21 effective July 1, 2011, see section 2(c) of Pub. L. 112–21, set out as a note under section 4081 of this title. Amendment by Pub. L. 112–16 effective June 1, 2011, see section 2(c) of Pub. L. 112–16, set out as a note under section 4081 of this title. Amendment by Pub. L. 112–7 effective Apr. 1, 2011, see section 2(c) of Pub. L. 112–7, set out as a note under section 4081 of this title.
+
+Effective Date of 2010 AmendmentAmendment by Pub. L. 111–329 effective Jan. 1, 2011, see section 2(c) of Pub. L. 111–329, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–249 effective Oct. 1, 2010, see section 2(c) of Pub. L. 111–249, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–216 effective Aug. 2, 2010, see section 101(c) of Pub. L. 111–216, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–197 effective July 4, 2010, see section 2(c) of Pub. L. 111–197, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–161 effective May 1, 2010, see section 2(c) of Pub. L. 111–161, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–153 effective Apr. 1, 2010, see section 2(c) of Pub. L. 111–153, set out as a note under section 4081 of this title.
+
+Effective Date of 2009 AmendmentAmendment by Pub. L. 111–116 effective Jan. 1, 2010, see section 2(c) of Pub. L. 111–116, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–69 effective Oct. 1, 2009, see section 2(c) of Pub. L. 111–69, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–12 effective Apr. 1, 2009, see section 2(c) of Pub. L. 111–12, set out as a note under section 4081 of this title.
+
+Effective Date of 2008 AmendmentAmendment by Pub. L. 110–330 effective Oct. 1, 2008, see section 2(c) of Pub. L. 110–330, set out as a note under section 4081 of this title. Amendment by Pub. L. 110–253 effective July 1, 2008, see section 2(c) of Pub. L. 110–253, set out as a note under section 4081 of this title. Amendment by Pub. L. 110–190 effective Mar. 1, 2008, see section 2(c) of Pub. L. 110–190, set out as a note under section 4081 of this title.
+
+Effective Date of 2007 AmendmentAmendment by Pub. L. 110–161 effective Oct. 1, 2007, see section 116(d) of div. K of Pub. L. 110–161, set out as a note under section 4081 of this title.
+
+Effective Date of 1997 AmendmentsAmendment by Pub. L. 105–34 applicable to transportation beginning on or after Oct. 1, 1997, see section 1031(e)(2) of Pub. L. 105–34, set out as a note under section 4261 of this title. Amendment by Pub. L. 105–2 applicable to transportation beginning on or after the 7th day after Feb. 28, 1997, with special rule for applicability to amounts paid before such 7th day, see section 2(e)(2) of Pub. L. 105–2, set out as a note under section 4261 of this title.
+
+Effective Date of 1996 AmendmentAmendment by Pub. L. 104–188 effective on 7th calendar day after Aug. 20, 1996, but not applicable to any amount paid before such date, see section 1609(i) of Pub. L. 104–188, set out as a note under section 4041 of this title.
+
+Effective Date of 1990 AmendmentAmendment by section 11213(a)(2) of Pub. L. 101–508 applicable to transportation beginning after Nov. 30, 1990, but inapplicable to amounts paid on or before such date, see section 11213(a)(3) of Pub. L. 101–508, set out as a note under section 4261 of this title.
+
+Effective Date of 1982 AmendmentAmendment by Pub. L. 97–248 applicable with respect to transportation beginning after Aug. 31, 1982, but inapplicable to amounts paid on or before such date, see section 280(d) of Pub. L. 97–248, set out as a note under section 4261 of this title.
+
+Effective Date of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title.
+
+Effective DateSection applicable to transportation beginning after June 30, 1970, see section 211(b) of Pub. L. 91–258, set out as an Effective Date of 1970 Amendment note under section 4041 of this title.
+
+Delayed Deposits of Airport Trust Fund Tax RevenuesDue date for deposits of taxes imposed by this section which would be required to be made after July 31, 1998, and before Oct. 1, 1998, to be Oct. 5, 1998, see section 1031(g) of Pub. L. 105–34, set out as a note under section 6302 of this title.

legal/us/code/title-26/chapter-33/section-4272.md

@@ -0,0 +1,53 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4272"
+description: "Definition of taxable transportation, etc."
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "33"
+chapter_name: "FACILITIES AND SERVICES"
+section: "4272"
+citation: "26 U.S.C. § 4272"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4272"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "c19ea24b0bff8d53e71cf98e05729789fe2e8f1608009934149f1956675c92a5"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "f8b9468db4e219e80f3a6cbedfd796c6c1c068ad402ff77b219e481cbd18b0c9"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4272 - Definition of taxable transportation, etc.
+
+## Text
+
+(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, § 204, May 21, 1970, 84 Stat. 240; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsPrior sections 4272 and 4273 were repealed by Pub. L. 85–475, § 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.
+
+Amendments1976—Subsec. (b)(2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

legal/us/code/title-26/chapter-33/section-4281.md

@@ -0,0 +1,61 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4281"
+description: "Small aircraft on nonestablished lines"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "33"
+chapter_name: "FACILITIES AND SERVICES"
+section: "4281"
+citation: "26 U.S.C. § 4281"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4281"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "8f71b64232d497a2f8406fb177a7b39b5f39eac04d944f3c3608d400edda1591"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "9ab928391949094288e0749988149ea6ad37d1d14ec7e57f10a1bd731349a27f"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4281 - Small aircraft on nonestablished lines
+
+## Text
+
+(a) In general The taxes imposed by sections 4261 and 4271 shall not apply to transportation by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less, except when such aircraft is operated on an established line or when such aircraft is a jet aircraft.
+
+(b) Maximum certificated takeoff weight For purposes of this section, the term “maximum certificated takeoff weight” means the maximum such weight contained in the type certificate or airworthiness certificate.
+
+(c) Sightseeing For purposes of this section, an aircraft shall not be considered as operated on an established line at any time during which such aircraft is being operated on a flight the sole purpose of which is sightseeing.
+
+(d) Jet aircraft For purposes of this section, the term “jet aircraft” shall not include any aircraft which is a rotorcraft or propeller aircraft.
+
+(Added Pub. L. 91–258, title II, § 205(a)(1), May 21, 1970, 84 Stat. 241; amended Pub. L. 97–248, title II, § 280(c)(2)(B), Sept. 3, 1982, 96 Stat. 564; Pub. L. 109–59, title XI, § 11124(a), Aug. 10, 2005, 119 Stat. 1952; Pub. L. 112–95, title XI, § 1107(a), Feb. 14, 2012, 126 Stat. 154; Pub. L. 113–295, div. A, title II, § 204(a), Dec. 19, 2014, 128 Stat. 4025.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 4281, act Aug. 16, 1954, ch. 736, 68A Stat. 508, related to tax on transportation of oil by pipeline, prior to repeal by Pub. L. 85–475, § 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.
+
+Amendments2014—Pub. L. 113–295 amended section generally. Prior to amendment, text read as follows: “The taxes imposed by sections 4261 and 4271 shall not apply to transportation by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less, except when such aircraft is operated on an established line or when such aircraft is a jet aircraft. For purposes of the preceding sentence, the term ‘maximum certificated takeoff weight’ means the maximum such weight contained in the type certificate or airworthiness certificate. For purposes of this section, an aircraft shall not be considered as operated on an established line at any time during which such aircraft is being operated on a flight the sole purpose of which is sightseeing.” 2012—Pub. L. 112–95 inserted “or when such aircraft is a jet aircraft” after “an established line” in first sentence. 2005—Pub. L. 109–59 inserted at end “For purposes of this section, an aircraft shall not be considered as operated on an established line at any time during which such aircraft is being operated on a flight the sole purpose of which is sightseeing.” 1982—Pub. L. 97–248 struck out “(as defined in section 4492(b))” after “certificated takeoff weight”, and inserted provision defining “maximum certificated takeoff weight”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2014 AmendmentPub. L. 113–295, div. A, title II, § 204(b), Dec. 19, 2014, 128 Stat. 4025, provided that: “The amendment made by subsection (a) [amending this section] shall take effect as if included in section 1107 of the FAA Modernization and Reform Act of 2012 [Pub. L. 112–95].”
+
+Effective Date of 2012 AmendmentPub. L. 112–95, title XI, § 1107(b), Feb. 14, 2012, 126 Stat. 154, provided that: “The amendment made by this section [amending this section] shall apply to taxable transportation provided after March 31, 2012.”
+
+Effective Date of 2005 AmendmentPub. L. 109–59, title XI, § 11124(b), Aug. 10, 2005, 119 Stat. 1953, provided that: “The amendment made by this section [amending this section] shall apply with respect to transportation beginning after September 30, 2005, but shall not apply to any amount paid before such date for such transportation.”
+
+Effective Date of 1982 AmendmentAmendment by Pub. L. 97–248 applicable with respect to transportation beginning after Aug. 31, 1982, but inapplicable to amounts paid on or before such date, see section 280(d) of Pub. L. 97–248, set out as a note under section 4261 of this title.
+
+Effective DateSection effective on July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as an Effective Date of 1970 Amendment note under section 4041 of this title.

legal/us/code/title-26/chapter-33/section-4282.md

@@ -0,0 +1,57 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4282"
+description: "Transportation by air for other members of affiliated group"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "33"
+chapter_name: "FACILITIES AND SERVICES"
+section: "4282"
+citation: "26 U.S.C. § 4282"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4282"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "c51564d5755c119cde25793ce356817282b86608b04913af74cae1a5967e4715"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "feb3f0d73234620371a65a69aa1ee64b608fa88ad3aad9d61b6a639c094605c7"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4282 - Transportation by air for other members of affiliated group
+
+## Text
+
+(a) General rule Under regulations prescribed by the Secretary, if—
+
+(1) one member of an affiliated group is the owner or lessee of an aircraft, and
+
+(2) such aircraft is not available for hire by persons who are not members of such group,
+
+no tax shall be imposed under section 4261 or 4271 upon any payment received by one member of the affiliated group from another member of such group for services furnished to such other member in connection with the use of such aircraft.
+
+(b) Availability for hire For purposes of subsection (a), the determination of whether an aircraft is available for hire by persons who are not members of an affiliated group shall be made on a flight-by-flight basis.
+
+(c) Affiliated group For purposes of subsection (a), the term “affiliated group” has the meaning assigned to such term by section 1504(a), except that all corporations shall be treated as includible corporations (without any exclusion under section 1504(b)).
+
+(Added Pub. L. 91–258, title II, § 205(a)(1), May 21, 1970, 84 Stat. 241; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 104–188, title I, § 1609(f), Aug. 20, 1996, 110 Stat. 1842.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 4282, act Aug. 16, 1954, ch. 736, 68A Stat. 508, defined “fair charge” in connection with tax on transportation of oil by pipeline, prior to repeal by Pub. L. 85–475, § 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.
+
+Amendments1996—Subsecs. (b), (c). Pub. L. 104–188 added subsec. (b) and redesignated former subsec. (b) as (c). 1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1996 AmendmentAmendment by Pub. L. 104–188 effective on 7th calendar day after Aug. 20, 1996, see section 1609(i) of Pub. L. 104–188, set out as a note under section 4041 of this title.

legal/us/code/title-26/chapter-33/section-4283.md

@@ -0,0 +1,33 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4283"
+description: "Repealed. Pub. L. 101–508, title XI, § 11213(e)(1), Nov. 5, 1990, 104 Stat. 1388–436]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "33"
+chapter_name: "FACILITIES AND SERVICES"
+section: "4283"
+citation: "26 U.S.C. § 4283"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4283"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "86f6d6a24d43e138b14e73d0ad0d2f8fe028f0ec61acf4abb49cd56f932760f4"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "228e41bed2ad332c89bf868bd58777ff890113433457b83b383ac5dad84d6173"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4283 - Repealed. Pub. L. 101–508, title XI, § 11213(e)(1), Nov. 5, 1990, 104 Stat. 1388–436]
+
+## Notes
+
+Section, added Pub. L. 100–223, title IV, § 405(a), Dec. 30, 1987, 101 Stat. 1533; amended Pub. L. 101–239, title VII, § 7501(a)–(b)(2), Dec. 19, 1989, 103 Stat. 2361, provided for reduction in aviation-related taxes in certain cases.

legal/us/code/title-26/chapter-33/section-4291.md

@@ -0,0 +1,51 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4291"
+description: "Cases where persons receiving payment must collect tax"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "33"
+chapter_name: "FACILITIES AND SERVICES"
+section: "4291"
+citation: "26 U.S.C. § 4291"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4291"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "175d09263d69105e62b138bf6d1ad79415545404c8d7ac6fef9379b1911ef3f9"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "b2d6efc2e4d29a06560df4be4c715e28a2a51dfa7a1f97ef28fcc0046f91f2a3"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4291 - Cases where persons receiving payment must collect tax
+
+## Text
+
+Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 511; July 25, 1956, ch. 725, § 4(c), 70 Stat. 646; Pub. L. 85–859, title I, § 131(g), Sept. 2, 1958, 72 Stat. 1287; Pub. L. 89–44, title III, § 305(a), June 21, 1965, 79 Stat. 148; Pub. L. 91–258, title II, § 205(c)(3), May 21, 1970, 84 Stat. 242.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1970—Pub. L. 91–258 substituted “section 4263(a)” for “section 4264(a)”. 1965—Pub. L. 89–44 struck out reference to section 4231 and struck out sentence referring to tax imposed on life memberships by section 4241. 1958—Pub. L. 85–859 substituted “Except as otherwise provided in sections 3241 and 4262(a)” for “Except as provided in section 4264(a)”. 1956—Act July 25, 1956, inserted “Except as provided in section 4264(a)”, and struck out provisions which related to collection of tax where payment specified in section 4261 was made outside the United States for a prepaid order, exchange order, or similar order.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1970 AmendmentAmendment by Pub. L. 91–258 effective on July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.
+
+Effective Date of 1965 AmendmentPub. L. 89–44, title VII, § 701(b)(1), June 21, 1965, 79 Stat. 156, provided that: “(A) The amendments made by sections 301 and 305 [repealing sections 4231 to 4234 and 4241 to 4243 of this title and amending this section and section 6040 of this title] insofar as they relate to the taxes imposed by section 4231 of the Code, shall apply with respect to admissions, services, or uses after noon, December 31, 1965. “(B) The amendments made by sections 301 and 305 insofar as they relate to the taxes imposed by section 4241 of the Code, shall apply with respect to—“(i) dues and membership fees attributable to periods beginning on or after January 1, 1966; “(ii) initiation fees (other than initiation fees to which clause (iii) applies) and amounts paid for life memberships attributable to memberships beginning on or after January 1, 1966; “(iii) initiation fees paid on or after July 1, 1965, to a new club or organization which first makes its facilities available to members on or after such date; and “(iv) in the case of amounts described in section 4243(b) of the Code, 3-year periods beginning on or after January 1, 1966.”
+
+Effective Date of 1958 AmendmentAmendment by Pub. L. 85–859 effective on first day of first calendar quarter which begins more than 60 days after Sept. 2, 1958, see section 1(c) of Pub. L. 85–859, Sept. 2, 1958, 72 Stat. 1275.
+
+Effective Date of 1956 AmendmentAmendment by act July 25, 1956, applicable to amounts paid on or after first day of first month which begins more than sixty days after July 25, 1956, for transportation commencing on or after such first day, see section 6 of act July 25, 1956, set out as a note under section 4261 of this title.

legal/us/code/title-26/chapter-33/section-4292.md

@@ -0,0 +1,37 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4292"
+description: "Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "33"
+chapter_name: "FACILITIES AND SERVICES"
+section: "4292"
+citation: "26 U.S.C. § 4292"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4292"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "912d8303d1fc7446834f6c6856ecc8e51a4dfbd2fc2e98e9cf834747b7310226"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "b1de5002806fefdc52f97960bef1f5bbf208c0613d1f0bf2283fbbea002ad793"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4292 - Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]
+
+## Notes
+
+Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 511; June 30, 1958, Pub. L. 85–475, § 4(b)(3), 72 Stat. 260; May 21, 1970, Pub. L. 91–258, title II, § 205(a)(2), 84 Stat. 241, provided tax exemption for any payment received for services or facilities furnished to any State, Territory, or political subdivision of such, or the District of Columbia.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealRepeal effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 4041 of this title.

legal/us/code/title-26/chapter-33/section-4293.md

@@ -0,0 +1,55 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4293"
+description: "Exemption for United States and possessions"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "33"
+chapter_name: "FACILITIES AND SERVICES"
+section: "4293"
+citation: "26 U.S.C. § 4293"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s4293"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "3e5dbfac622a4dd973f75a73b460e45cceba57a4b5d79205de2039eccd556858"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "e18f8928918df9703073dd68e9246e280678f9248b509bbbad6f7afbae5f6849"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4293 - Exemption for United States and possessions
+
+## Text
+
+The Secretary of the Treasury may authorize exemption from the taxes imposed by section 4041, section 4051, chapter 32 (other than the taxes imposed by sections 4064 and 4121) and subchapter B of chapter 33, as to any particular article, or service or class of articles or services, to be purchased for the exclusive use of the United States, if he determines that the imposition of such taxes with respect to such articles or services, or class of articles or services will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 511; Pub. L. 91–258, title II, § 205(a)(3), May 21, 1970, 84 Stat. 241; Pub. L. 94–455, title XIX, § 1906(b)(13)(B), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–227, § 2(b)(3), Feb. 10, 1978, 92 Stat. 12; Pub. L. 95–502, title II, § 202(b), Oct. 21, 1978, 92 Stat. 1697; Pub. L. 95–618, title II, § 201(c)(2), Nov. 9, 1978, 92 Stat. 3184; Pub. L. 100–647, title VI, § 6103(a), Nov. 10, 1988, 102 Stat. 3711; Pub. L. 101–508, title XI, § 11221(c), Nov. 5, 1990, 104 Stat. 1388–444; Pub. L. 113–295, div. A, title II, § 221(a)(103)(B)(iii), Dec. 19, 2014, 128 Stat. 4053.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2014—Pub. L. 113–295 struck out “subchapter A of chapter 31,” after “imposed by”. 1990—Pub. L. 101–508 inserted “subchapter A of chapter 31,” before “section 4041”. 1988—Pub. L. 100–647 inserted reference to section 4051 of this title. 1978—Pub. L. 95–618 substituted “taxes imposed by sections 4064 and 4121” for “tax imposed by section 4121”. Pub. L. 95–502 substituted “section 4041, chapter 32” for “chapters 31 and 32”. Pub. L. 95–227 inserted “(other than the tax imposed by section 4121)” after “chapters 31 and 32”. 1976—Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary” after “The”. 1970—Pub. L. 91–258 substituted “subchapter B” for “subchapters B and C”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2014 AmendmentAmendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.
+
+Effective Date of 1990 AmendmentAmendment by Pub. L. 101–508 effective Jan. 1, 1991, with exception for contracts binding on Sept. 30, 1990, and at all times thereafter, see section 11221(f) of Pub. L. 101–508, set out as a note under section 4221 of this title.
+
+Effective Date of 1988 AmendmentPub. L. 100–647, title VI, § 6103(b), Nov. 10, 1988, 102 Stat. 3711, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Nov. 10, 1988].”
+
+Effective Date of 1978 AmendmentsAmendment by Pub. L. 95–618 applicable with respect to 1980 and later model year automobiles, see section 201(g) of Pub. L. 95–618, set out as an Effective Date note under section 4064 of this title. Amendment by Pub. L. 95–502 effective Oct. 1, 1980, see section 202(d) of Pub. L. 95–502, set out as an Effective Date note under section 4042 of this title. Amendment by Pub. L. 95–227 applicable with respect to sales after Mar. 31, 1978, see section 2(d) of Pub. L. 95–227, set out as an Effective Date note under section 4121 of this title.
+
+Effective Date of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d) of Pub. L. 94–455, set out as a note under section 6013 of this title.
+
+Effective Date of 1970 AmendmentAmendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.