---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch33/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Transportation by Air"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch33-schC"
sections_count: 8
---

# Subchapter C — Transportation by Air

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 33 — Facilities and Services

## Contents

- [Part I — Persons](/usc/26/stD-ch33-schC-ptI.md)
- [Part II — Property](/usc/26/stD-ch33-schC-ptII.md)
- [Part III — Special Provisions Applicable to Taxes on Transportation by Air](/usc/26/stD-ch33-schC-ptIII.md)