26 USC Subtitle D, CHAPTER 33, Subchapter C, PART I: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 33-FACILITIES AND SERVICESSubchapter C-Transportation by AirPART I-PERSONS

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PART I-PERSONS

Sec.

4261.

Imposition of tax.

4262.

Definition of taxable transportation.

4263.

Special rules.

Editorial Notes

Amendments

1970- Pub. L. 91–258, title II, §205(c)(4), May 21, 1970, 84 Stat. 242 , substituted "Transportation by Air" for "Transportation of Persons by Air" in subchapter heading, inserted part I to III headings in subchapter analysis, inserted "PART I-PERSONS" as analysis heading preceding section 4261, struck out item 4263, and redesignated item 4264 as 4263.

1962- Pub. L. 87–508, §5(b), June 28, 1962, 76 Stat. 115 , substituted "Transportation of Persons by Air" for "Transportation of Persons" in subchapter heading.

1958- Pub. L. 85–475, §4(b)(2), June 30, 1958, 72 Stat. 260 , substituted "Transportation of Persons" for "Transportation" in subchapter heading and struck out parts I–III, which were included in subchapter C.

1956-Act July 25, 1956, ch. 725, §5, 70 Stat. 646 , added items 4262 and 4264 and redesignated former item 4262 as 4263.