Publication 378 |
2000 Tax Year |
Commercial Aviation
A credit or refund may be allowed for the excise tax on fuel used
in commercial aviation (other than foreign trade).
Commercial aviation means the use of an aircraft in the business of
transporting persons or property by air for pay. However, commercial
aviation does not include any of the following.
- Any use of an aircraft that has a maximum certificated
takeoff weight of 6,000 pounds or less unless the aircraft is operated
on an established line.
- Any use exclusively for the purpose of skydiving.
- Any use of an aircraft owned or leased by a member of an
affiliated group and unavailable for hire by nonmembers of the group.
The determination of whether an aircraft is available for hire by
nonmembers is made on a flight-by-flight basis.
Previous| First | Next
Publication Index | IRS-Forms Main | Home
|