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Title 26 — Internal Revenue CodeRelease 119-73

§4282 Transportation by Air for Other Members of Affiliated Group

Title 26 › Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 33— FACILITIES AND SERVICES › Subchapter C— Transportation by Air › Part III— SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR › § 4282

Last updated Apr 6, 2026|Official source

Summary

A special rule applies when one member of an affiliated group of companies owns or leases an aircraft and that aircraft is not available for hire by anyone outside the group. Whether the aircraft is available for hire to outsiders is decided flight by flight, not overall. An affiliated group here means a group of related corporations under section 1504(a), counting all corporations as part of the group.

Full Legal Text

Title 26, §4282

Internal Revenue Code — Source: USLM XML via OLRC

(a)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,
(b)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)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)).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 4282, act Aug. 16, 1954, ch. 736, 68A Stat. 508, defined “fair charge” in connection with tax on transportation of oil by pipeline, prior to repeal by Pub. L. 85–475, § 4(a), June 30, 1958, 72 Stat. 260. For

Effective Date

of repeal, see section 4(c) of Pub. L. 85–475, set out as an

Effective Date

of 1958 Amendment note under section 6415 of this title.

Amendments

1996—Subsecs. (b), (c). Pub. L. 104–188 added subsec. (b) and redesignated former subsec. (b) as (c). 1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1996 AmendmentAmendment 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 4282

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73