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26 U.S.C. § 4282 — Transportation by air for other members of affiliated group
Federal law — U.S. Code and appendices · legal_authorities
**(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)).
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Source location: Title 26, Chapter 33, § 4282; chapter-033-facilities-and-services.md
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**(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)).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of credits or refunds** Credit or refund of any overpayment of tax imposed by section 4251, 4261, or 4271 may be allowed to the person who collected the tax and paid it to the Secretary if such person establishes, under such regulations as the Secretary may prescribe, that he has repaid the amount of such tax to the person from whom he collected it, or obtains the consent of such person to the allowance of such credit or refund.
**(b) Credit on returns** Any person entitled to a refund of tax imposed by section 4251, 4261, or 4271 paid, or collected and paid, to the Secretary by him may, instead of filing a claim for refund, take credit therefor against taxes imposed by such section due upon any subsequent return.
**(c) Refund of overcollections** In case any person required under section 4251, 4261, or 4271 to collect any tax shall make an overcollection of such tax, such person shall, upon proper application, refund such overcollection to the person entitled thereto.
**(d) Refund of taxable payment** Any person making a refund of any payment on which tax imposed by section 4251, 4261, or 4271 has been collected may repay therewith the amount of tax collected on such payment.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6415
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Diesel fuel and special motor fuels**
(1) **Tax on diesel fuel and kerosene in certain cases**
(A) *In general* — There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)—
(i) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or
(ii) used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i).
(B) *Exemption for previously taxed fuel* — No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded.
(C) *Rate of tax*
(i) *In general* — Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use.
(ii) *Rate of tax on trains* — In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be—
(I) 3.3 cents per gallon after December 31, 2004, and before July 1, 2005,
(II) 2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and
(III) 0 after December 31, 2006.
(iii) *Rate of tax on certain buses*
(I) *In general* — Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4041
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Federal law — U.S. Code and appendices · legal_authorities
Page 2965
TITLE 26—INTERNAL REVENUE CODE
§ 4291
EFFECTIVE DATE
Section effective on July 1, 1970, see section 211(a) of
Pub. L. 91–258, set out as an Effective Date of 1970
Amendment note under section 4041 of this title.
§ 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 air-
craft.
(b) Availability for hire
For purposes of subsection (a), the determina-
tion 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 ‘‘af-
filiated group’’ has the meaning assigned to
such term by section 1504(a), except that all cor-
porations shall be treated as includible corpora-
tions (without any exclusion under section
1504(b)).
(Added Pub. L. 91–258, title II, § 205(a)(1), May 21,
1970, 84 Stat. 241; amended Pub. L. 94–455, title
XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834;
Pub. L. 104–188, title I, § 1609(f), Aug. 20, 1996, 110
Stat. 1842.)
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 ef-
fective date of repeal,
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4282
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