Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4263&num=0&edition=prelim
Timestamp: 2019-09-19 13:08:12
Document Index: 777028082

Matched Legal Cases: ['§ 4263', '§4', '§4264', '§5', '§4263', '§205', '§1906', '§1031', '§4263', '§4262', '§4263', '§2', '§1', '§134', '§5', '§205']

[USC02] 26 USC 4263: Special rules
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26 USC 4263: Special rules Text contains those laws in effect on September 18, 2019
(Added July 25, 1956, ch. 725, §4(a), 70 Stat. 645 , §4264; amended Pub. L. 87–508, §5(b), June 28, 1962, 76 Stat. 117 ; renumbered §4263, Pub. L. 91–258, title II, §205(c)(2), May 21, 1970, 84 Stat. 242 ; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 105–34, title X, §1031(c)(3), Aug. 5, 1997, 111 Stat. 932 .)
A prior section 4263, acts Aug. 16, 1954, ch. 736, 68A Stat. 506 , §4263, formerly §4262; renumbered §4263 and amended July 25, 1956, ch. 725, §2, 70 Stat. 644 ; Aug. 7, 1956, ch. 1024, §1, 70 Stat. 1077 ; June 29, 1957, Pub. L. 85–74, 71 Stat. 243 ; Sept. 2, 1958, Pub. L. 85–859, title I, §134, 72 Stat. 1292 ; June 28, 1962, Pub. L. 87–508, §5(b), 76 Stat. 117 , provided for exemptions, subsecs. (a) to (d) relating to commutation travel, etc., certain organizations; members of the Armed Forces, and small aircraft on nonestablished lines, respectively, prior to repeal by Pub. L. 91–258, title II, §205(c)(1), May 21, 1970, 84 Stat. 242 , effective on July 1, 1970, as provided in section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.
1997-Subsec. (c). Pub. L. 105–34 substituted "subchapter, such tax shall be paid by the carrier providing the initial segment of such transportation which begins or ends in the United States." for "subchapter-
1976-Subsecs. (b) to (d). Pub. L. 94–455 struck out "or his delegate" after "Secretary".
1962-Subsec. (c)(3). Pub. L. 87–508 provided for payment of tax, in the case of transportation other than transportation described in section 4262(a)(1), to any person furnishing any portion of the transportation.