# 26 U.S.C. § 4282: Transportation by air for other members of affiliated group

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4282>. Cite pinpoints as 26 U.S.C. § 4282(a)(1).

## § 4282(a) General rule

Under regulations prescribed by the Secretary, if—

**§ 4282(a)(1)** one member of an affiliated group is the owner or lessee of an aircraft, and

**§ 4282(a)(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.

## § 4282(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.

## § 4282(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)).

## Final rules

- [86 FR 4990](https://www.federalregister.gov/documents/2021/01/19/2021-00706/excise-taxes-transportation-of-persons-by-air-transportation-of-property-by-air-aircraft-management) (2021): Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services

## Connections

Cites: § 1504 Definitions; § 4261 Imposition of tax

Cited by: none

## 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

- 1970-05-21: [Pub. L. 91-258](/26/act/91-258.md), 84 Stat. 241
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1996-08-20: [Pub. L. 104-188](/26/act/104-188.md), 110 Stat. 1842