Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads

PART I⁠—PERSONS — Front Matter

Chap.Sec.
4261.Imposition of tax.
4262.Definition of taxable transportation.
4263.Special rules.

Editorial Notes

Amendments

1970⁠—Pub. L. 91–258, title II, § 205(c)(4), May 21, 1970, 84 Stat. 242, substituted “Transportation by Air” for “Transportation of Persons by Air” in subchapter heading, inserted part I to III headings in subchapter analysis, inserted “PART I⁠—PERSONS” as analysis heading preceding section 4261, struck out item 4263, and redesignated item 4264 as 4263.

1962⁠—Pub. L. 87–508, § 5(b), June 28, 1962, 76 Stat. 115, substituted “Transportation of Persons by Air” for “Transportation of Persons” in subchapter heading.

1958⁠—Pub. L. 85–475, § 4(b)(2), June 30, 1958, 72 Stat. 260, substituted “Transportation of Persons” for “Transportation” in subchapter heading and struck out parts I–III, which were included in subchapter C.

1956⁠—Act July 25, 1956, ch. 725, § 5, 70 Stat. 646, added items 4262 and 4264 and redesignated former item 4262 as 4263.