26 USC 4263 - Special rules

U.S Code last checked for updates: Nov 22, 2024

§ 4263.

Special rules

(a)

Payments made outside the United States for prepaid orders

(b)

Tax deducted upon refunds

(c)

Payment of tax

(d)

Application of tax

(e)

Round trips

(f)

Transportation outside the northern portion of the Western Hemisphere

(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.)

cite as: 26 USC 4263