§ 4272(b)

not taxable transportation

UNDECIDED

0 of 2 settled

  1. 1

    § 4272(b)

    ANY OF

    For purposes of this part, the term “taxable transportation” does not include—

    “that portion of any transportation which meets the requirements of paragraphs (1), (2), (3), and (4) of section 4262(b), or” § 4272(b)(1) needs Step 2 portion outside United States requirement met UNDECIDED
    “under regulations prescribed by the Secretary, transportation of property in the course of exportation (including shipment to a possession of the United States) by continuous movement, and in due course so exported.” § 4272(b)(2)

    “Regulations prescribed by the Secretary” leaves this to Treasury. Cited by Reg. § 49.4271-1(a)

  2. 2

    § 4262(b)(1)

    portion outside United States requirement met

    ALL OF
    “such portion is outside the United States”