[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: 26CFR49.4263-4]

[Page 263-264]
 
                       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. 49.4263-4  Members of the armed forces.

    The tax imposed by section 4261 does not apply to amounts paid for 
transportation or for seating or sleeping accommodations furnished under 
special tariffs providing for fares of not more than 2.5 cents per mile 
applicable to round-trip tickets sold to personnel of the United States 
Army, Air Force, Navy, Marine Corps, and Coast Guard, including 
authorized cadets and midshipmen, traveling in uniform of the United 
States at their own expense when on official leave, furlough, or pass. A 
person claiming exemption under this section will be required to

[[Page 264]]

exhibit to the agent of the carrier a properly executed certificate to 
show that he is traveling on official leave, furlough, or pass, but the 
submission of an exemption certificate on Form 731 is not necessary in 
such case.

[T.D. 6430, 24 FR 9665, Dec. 3, 1959. Redesignated by T.D. 6618, 27 FR 
11226, Nov. 14, 1962]