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Internal Revenue Code · 26 U.S.C.

Chapter 33. FACILITIES AND SERVICES

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Repealed §§ 4231–4234–4241–4243

    1. § 4231–4234 Repealed
    2. § 4241–4243 Repealed

  2. Subchapter B Communications §§ 4251–4254

    1. § 4251 Imposition of tax
    2. § 4252 Definitions
    3. § 4253 Exemptions
    4. § 4254 Computation of tax

  3. Subchapter C Transportation by Air §§ 4261–4283

    1. Part I PERSONS §§ 4261–4263

      1. § 4261 Imposition of tax
      2. § 4262 Definition of taxable transportation
      3. § 4263 Special rules

    2. Part II PROPERTY §§ 4271–4272

      1. § 4271 Imposition of tax
      2. § 4272 Definition of taxable transportation, etc.

    3. Part III SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR §§ 4281–4283

      1. § 4281 Small aircraft on nonestablished lines
      2. § 4282 Transportation by air for other members of affiliated group
      3. § 4283 Repealed

  4. Subchapter D Repealed § 4286, 4287

    1. § 4286, 4287 Repealed

  5. Subchapter E Special Provisions Applicable to Services and Facilities Taxes §§ 4291–4294, 4295

    1. § 4291 Cases where persons receiving payment must collect tax
    2. § 4292 Repealed
    3. § 4293 Exemption for United States and possessions
    4. § 4294, 4295 Repealed