REGULATIONS
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
SEARCH
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
Regulations last checked for updates: May 16, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 49
Subpart D - Subpart D—Transportation of Persons
§ 49.4261-1 - Imposition of tax; in general.
§ 49.4261-2 - Application of tax.
§ 49.4261-3 - Payments made within the United States.
§ 49.4261-4 - Payments made within the United States; evidence of nontaxability.
§ 49.4261-5 - Payments made outside the United States.
§ 49.4261-6 - Payments made outside the United States; evidence of nontaxability.
§ 49.4261-7 - Examples of payments subject to tax.
§ 49.4261-8 - Examples of payments not subject to tax.
§ 49.4261-9 - Mileage awards.
§ 49.4261-10 - Aircraft management services.
§ 49.4262-1 - Taxable transportation.
§ 49.4262-2 - Exclusion of certain travel.
§ 49.4262-3 - Definitions.
§ 49.4263-1 - Duty to collect the tax; payments made outside the United States.
§ 49.4263-2 - Duty to collect the tax in the case of certain refunds.
§ 49.4263-3 - Special rule for the payment of tax.
§ 49.4263-4 - Cross reference.
§ 49.4263-5 - Round trips.
§ 49.4263-6 - Transportation outside the northern portion of the Western Hemisphere.
authority:
26 U.S.C. 7805.
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!