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26 U.S.C. § 4282

Transportation by air for other members of affiliated group

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Transportation & Motor Vehicles
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26 U.S.C. § 4282, Transportation by air for other members of affiliated group, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463430
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Full text

Under regulations prescribed by the Secretary, if— 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. 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

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.