§ 4282. Transportation by air for other members of affiliated group

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1970

   Airport and Airway Revenue Act of 1970

   Pub. L. 91–258 title II § 205(a)(1) · 84 Stat. 219

   Enacted · 26 U.S.C. § 4282

   Added Pub. L. 91–258, title II, § 205(a)(1), May 21, 1970, 84 Stat. 241

   Source evidence

   Code source credit
   Added Pub. L. 91–258, title II, § 205(a)(1), May 21, 1970, 84 Stat. 241

   Enacted provision · exact public law section
   (1) Subchapter C of chapter 33 (relating to transportation by air) is amended by adding at the end thereof the following new part: “PART III— SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR “4281. Small aircraft on nonestablished lines. “4282. Transportation by air for other members of affiliated group. “SEC. 4281. SMALL AIRCRAFT ON NONESTABLISHED LINES. “The taxes imposed by sections 4261 and 4271 shall not apply to Ante, pp. 238 , 239. transportation by an aircraft having a maximum certificated takeoff weight (as defined in section 4492(b)) of 6,000 pounds or less, except Post, p. 243. when such aircraft, is operated on an established line. “SEC. 4282. TRANSPORTATION BY AIR FOR OTHER MEMBERS OF AFFILIATED GROUP. “(a) General Rule.— Under regulations prescribed by the Secretary or his delegate, 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) Affiliated Group.— For purposes of subsection (a), the term “Affiliated group.” ‘affiliated group’ has the meaning assigned to such term by section 1504(a), except that all corporations shall be treated as includible 68A Stat. 369: 80 Stat. 116. 26 USC 1504. 72 Stat. 260. corporations (without any exclusion under section 1504(b)).”

2. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 4282(a)

   Pub. L. 94–455 struck out “or his delegate” after “Secretary”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

3. 1996

   Small Business Job Protection Act of 1996

   Pub. L. 104–188 title I § 1609(f) · 110 Stat. 1755

   1. Added · 26 U.S.C. § 4282(b); 26 U.S.C. § 4282(c)

      Pub. L. 104–188 added subsec. (b)

   2. Redesignated · 26 U.S.C. § 4282(b); 26 U.S.C. § 4282(c)

      Pub. L. 104–188 redesignated former subsec. (b) as (c)

   Source evidence

   Code amendment note
   Subsecs. (b), (c). Pub. L. 104–188 added subsec. (b) and redesignated former subsec. (b) as (c).

   Enacted provision · exact public law section
   (f) Flight-By-Flight Determination of Availability for Hire For Affiliated Groups.— Section 4282 is amended by redesignating subsection (b) as subsection (c) and by inserting after subsection (a) the following new subsection: “(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.”

   Effective date note
   Amendment by Pub. L. 104–188 effective on 7th calendar day after Aug. 20, 1996, see section 1609(i) of Pub. L. 104–188, set out as a note under section 4041 of this title.

4 of 4 references resolved to an enrolled provision