SUBPART D—Transportation of Persons (§49.4261-1 to §49.4264(f)-1)
- 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—Seats and berths; rate and application of tax.
- 49.4261-10—By whom paid.
- 49.4262(a)-1—Taxable transportation.
- 49.4262(b)-1—Exclusion of certain travel.
- 49.4262(c)-1—Definitions.
- 49.4263-1—Commutation tickets.
- 49.4263-2—Charges not exceeding 60 cents.
- 49.4263-3—Transportation furnished to certain organizations.
- 49.4263-4—Members of the armed forces.
- 49.4263-5—Small aircraft on nonestablished lines.
- 49.4263-6—Exemptions applicable with respect to transportation beginning before November 16, 1962.
- 49.4264(a)-1—Duty to collect the tax; payments made outside the United States.
- 49.4264(b)-1—Duty to collect the tax in the case of certain refunds.
- 49.4264(c)-1—Special rule for the payment of tax.
- 49.4264(d)-1—Cross reference.
- 49.4264(e)-1—Round trips.
- 49.4264(f)-1—Transportation outside the northern portion of the Western Hemisphere.