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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>
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| LegalText | 26 U.S.C. § 4272 | Definition of taxable transportation, etc. | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 33 | FACILITIES AND SERVICES | 4272 | 26 U.S.C. § 4272 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s4272 | data/legal/raw/us/code/title-26/usc26.xml | c19ea24b0bff8d53e71cf98e05729789fe2e8f1608009934149f1956675c92a5 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | f8b9468db4e219e80f3a6cbedfd796c6c1c068ad402ff77b219e481cbd18b0c9 | 2026-07-04 | official |
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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Prior ProvisionsPrior sections 4272 and 4273 were repealed by Pub.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”.