26 USC § 4282 - Transportation by air for other members of affiliated group

---
identifier: "/us/usc/t26/s4282"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4282 - Transportation by air for other members of affiliated group"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4282"
section_name: "Transportation by air for other members of affiliated group"
chapter_number: 33
chapter_name: "FACILITIES AND SERVICES"
subchapter_number: "C"
subchapter_name: "Transportation by Air"
part_number: "III"
part_name: "SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 91–258, title II, § 205(a)(1), May 21, 1970, 84 Stat. 241; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 104–188, title I, § 1609(f), Aug. 20, 1996, 110 Stat. 1842.)"
---


# § 4282. Transportation by air for other members of affiliated group

**(a)** **General rule** Under regulations prescribed by the Secretary, if—

no tax shall be imposed under section 4261 or 4271 upon any payment received by one member of the affiliated group from another member of such group for services furnished to such other member in connection with the use of such aircraft.

**(1)** one member of an affiliated group is the owner or lessee of an aircraft, and

**(2)** such aircraft is not available for hire by persons who are not members of such group,

**(b)** **Availability for hire** 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.

**(c)** **Affiliated group** 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)).

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**Source Credit**: (Added Pub. L. 91–258, title II, § 205(a)(1), May 21, 1970, 84 Stat. 241; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 104–188, title I, § 1609(f), Aug. 20, 1996, 110 Stat. 1842.)

## Editorial Notes

### Prior Provisions

A prior section 4282, , , defined “fair charge” in connection with tax on transportation of oil by pipeline, prior to repeal by , , . For effective date of repeal, see , set out as an Effective Date of 1958 Amendment note under .

### Amendments

1996—Subsecs. (b), (c).  added subsec. (b) and redesignated former subsec. (b) as (c).

1976—Subsec. (a).  struck out “or his delegate” after “Secretary”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1996 Amendment

Amendment by  effective on 7th calendar day after , see , set out as a note under .