 | United States - 1983 - 968 pages
...purposes of this chapter, the term "noncommercial aviation" means any use of an aircraft, other than use in a business of transporting persons or property...properly allocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282. (5) Termination The... | |
 | 1995 - 380 pages
...the State, District of Columbia, or foreign country in which it is operated or situated. §48.4041-10 Any highway vehicle which Is operated under a dealer's...4282 (transportation of members of affiliated group). ÍT.D. 8066, 51 FR 17, Jan. 2, 1986] §48.4041-9 Exemption for farm use. (a) In general. The tax imposed... | |
 | 1991 - 384 pages
...conditions. However, a highway vehicle which is required to be registered and which also has been issuer) a special permit for operation of the vehicle under...4282 (transportation of members of affiliated group). [Т.О. 8066, 51 FR 17, Jan. 2, 1986] § 48.4041-9 Exemption for farm use. (a) In general The tax imposed... | |
 | 1986 - 1092 pages
...highway vehicle which is required to be registered and which also has been issued a special permit lor operation of the vehicle under specified conditions,...imposed by sections 4261 (transportation of persons) fcnd 4271 (transportation of property) by reason of section 4281 (use of small aircraft on nonestablished... | |
 | 1971 - 608 pages
...purposes of this chapter, the term "noncommercial aviation" means any use of an aircraft, other than use In a business of transporting persons or property...Includes any use of an aircraft, In a business described to the preceding sentence, which is properly allocable to any transportation exempt from the taxes... | |
 | 1979 - 1126 pages
...exempted in the note in § 819a.6. (j) Noncommercial aviation. Any use of an aircraft other than use in a business of transporting persons or property for compensation or hire by air. Noncommercial aviation includes aircraft used by educational organizations, Federal Government agencies... | |
 | 1983 - 722 pages
...strictly to tax laws and is defined (26 USC 4041) basically as "any use of an aircraft, other than use in a business of transporting persons or property for compensation or hire by air * * *." Generally, these noncommercial aircraft are private or company planes and aircraft of research... | |
 | United States. Congress. Senate. Commerce - 1968 - 310 pages
...the term 'noncommercial aviation' means any use of an aircraft other than by a person engaged in the business of transporting persons or property for compensation or hire by air while in the course of the operation of such business. "(d) ADDITIONAL TAX. — If a liquid on which... | |
 | United States. Internal Revenue Service - 1978 - 636 pages
...aircraft other than use in a business of transporting persons or property by air for compensation or hire. The term also includes any use of an aircraft, in a business described in the preceding sentence, that is allocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by... | |
| |
noncommercial aviation" means any use of an aircraft, other than in a business of transporting persons or property for compensation or hire by air. The term also includes any use of an aircraft, in a business described in the preceding sentence, which... 
