| United States - 1983 - 968 lapas
...air. The term also includes any use of an aircraft, in a business described in the preceding sentence, which is properly allocable to any transportation...taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282. (5) Termination The taxes imposed by paragraphs (1) and (2) shall apply during... | |
| 1971 - 608 lapas
...air. The term also Includes any use of an aircraft, In a business described to the preceding sentence, which is properly allocable to any transportation...taxes Imposed by sections 4261 and 4271 by reason of section 4281 or 4282. (5) Termination. On and after July 1, 1980, the taxes Imposed by paragraphs (1)... | |
| 1977 - 744 lapas
...use of an aircraft, in a business described in the preceding sentence, which is properly ailocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282. (5) Termination. On and after July 1, 1980, the taxes imposed by paragraphs (1)... | |
| United States. Internal Revenue Service - 1976 - 720 lapas
...air. The term also includes any use of an aircraft, in a business described in the preceding sentence, which is properly allocable to any transportation...taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282. Section 4261 (a) of the Code imposes a tax upon the amount paid for taxable transportation... | |
| United States. Internal Revenue Service - 1977
...air. The term also includes any use of an aircraft, in a business described in the preceding sentence, h, section 4281 or 4282. (5) Termination. On and after July 1, 1980, the taxes imposed by paragraphs (1)... | |
| United States. Internal Revenue Service - 1978 - 636 lapas
...term also includes any use of an aircraft, in a business described in the preceding sentence, that is allocable to any transportation exempt from the taxes...sections 4261 and 4271 by reason of sections 4281 or 4282. The use of aircraft for transporting persons or property for compensation would be commercial... | |
| 1971 - 1316 lapas
...air. The term also Includes any use of an aircraft, in a business described In the preceding sentence, which Is properly allocable to any transportation...taxes Imposed by sections 4261 and 4271 by reason of section 4281 or 4282. (5) Termination. On and after July 1, 1980, the taxes Imposed by paragraphs (1)... | |
| 1972 - 528 lapas
...air. The term also includes any use of an aircraft. In a business described In the preceding sentence, which is properly allocable to any transportation exempt from the taxes imposed by sections 4231 and 4271 by reason of section 4281 or 4282. (5) Termination. On and after July 1, 1980, the taxes... | |
| United States. Federal Highway Administration, United States - 1976 - 418 lapas
...air. The term also includes any use of an aircraft, in a business described in the preceding sentence, which is properly allocable to any transportation...taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282. (5) TERM1NAT1ON. On and after July 1, 1980, the taxes imposed by paragraphs... | |
| United States. Congress. House. Committee on Ways and Means - 1980 - 40 lapas
...or hire by air. Such term does not include any use in a business described in the preceding sentence which is properly allocable to any transportation...taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282." (2) Subsections (a) and (c) of section 4491 and section 4493 (a)(l) are each... | |
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