US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 4282

Transportation by air for other members of affiliated group

(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)).

Pub. L. 91–258, title II, § 205(a)(1)84 Stat. 241Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 104–188, title I, § 1609(f)110 Stat. 1842(Added , , ; amended , , ; , , .)

Editorial Notes

Prior Provisions

act Aug. 16, 1954, ch. 73668A Stat. 508Pub. L. 85–475, § 4(a)72 Stat. 260section 4(c) of Pub. L. 85–475section 6415 of this titleA prior section 4282, , , defined “fair charge” in connection with tax on transportation of oil by pipeline, prior to repeal by , , . For effective date of repeal, see , set out as an Effective Date of 1958 Amendment note under .

Amendments

Pub. L. 104–1881996—Subsecs. (b), (c). added subsec. (b) and redesignated former subsec. (b) as (c).

Pub. L. 94–4551976—Subsec. (a). struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 1996 Amendment

Pub. L. 104–188section 1609(i) of Pub. L. 104–188section 4041 of this titleAmendment by effective on 7th calendar day after , see , set out as a note under .