§ 4282. Transportation by air for other members of affiliated group
344 words·~2 min read·
/usc/title-26/section-4282A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.)
Connectionstraces to 2
Traces to 2 documents
14 references not yet in our index
- Pub. L. 91–258, title II, § 205(a)(1)
- 84 Stat. 241
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 104–188, title I, § 1609(f)
- 110 Stat. 1842
- act Aug. 16, 1954, ch. 736
- 68A Stat. 508
- Pub. L. 85–475, § 4(a)
- 72 Stat. 260
- section 4(c) of Pub. L. 85–475
- Pub. L. 104–188
- Pub. L. 94–455
- section 1609(i) of Pub. L. 104–188
Citation graph
cites case law
§ 4282
Transportation by air for other members of affiliated group
Pub. L.Pub. L. 91–258, title II, § 205(a)(1)
Stat.84 Stat. 241
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 104–188, title I, § 1609(f)
Cites 16 · showing 7Cited by 0 across 0 sources