[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR49.4263-3]

[Page 263]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 49_FACILITIES AND SERVICES EXCISE TAXES--Table of Contents
 
                   Subpart D_Transportation of Persons
 
Sec. 49.4263-3  Transportation furnished to certain organizations.

    (a) The American National Red Cross. The tax imposed by section 4261 
does not apply to amounts paid for transportation or facilities 
furnished to any corporation created by act of Congress to act in 
matters of relief under the treaty of Geneva of August 22, 1864 (The 
American National Red Cross).
    (b) International organizations. The tax imposed by section 4261 
does not apply to amounts paid for transportation or facilities 
furnished to an international organization. See section 7701(a) (18) for 
the definition of ``international organization''. An international 
organization is designated as such by the President through an Executive 
order or orders. When an organization has been designated by the 
President as entitled to enjoy the privileges, exemptions and immunities 
conferred by the International Organizations Immunities Act, or part 
thereof, including exemption from the tax, the exemption applies to 
amounts so paid unless the President otherwise provides. The exemption 
is subject to withdrawal or revocation by the President. In case of 
withdrawal or revocation, unless otherwise provided by the President, 
the exemption is inapplicable to payments on or after the date of 
issuance of the order of withdrawal or the date of revocation.
    (c) Evidence of right to exemption. The right to exemption under 
section 4263(b) (and under former section 4263(d)) shall be established 
by the use of exemption certificate, Form 731. See section 4292 and the 
regulations thereunder for the rules applicable when the right to 
exemption is evidenced by exemption certificates.

[T.D. 6430, 24 FR 9665, Dec. 3, 1959. Redesignated by T.D. 6618, 27 FR 
11225, Nov. 14, 1962]