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There is hereby imposed a tax of $12.00 on any amount paid (whether within or without the United States) for any transportation of any person by air, if such transportation begins or ends in the United States.
In the case of amounts paid outside the United States for taxable transportation, the taxes imposed by subsections (a) and (b) shall apply only if such transportation begins and ends in the United States.
Act July 25 , 1956 § 1, substituted "taxable transportation (as defined in section 4262) of any person by rail, motor vehicle, water, or air, but only if such transportation begins and ends in the United States" for "transportation of persons by rail, motor vehicle, water, or air which begins and ends in the United States".
If, as of the date any transportation begins, the taxes imposed by this section would not have applied to such transportation if paid for on such date, any tax paid under paragraph (1)(B) with respect to such transportation shall be treated as an overpayment.
When the above two conditions are satisfied, ballistic transportation begins to be dominant and the conductor behaves as an electron waveguide [197].
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Internal air transportation began in the early 1960s.
The modern period of transportation began with the widespread use of motor vehicles.
In Western Australia transportation began in 1850, at the colonists' behest, and continued until 1868.
amounts paid during such period for transportation beginning after such period.
In 1997, Senator McCain, of Arizona, became chairman of the Committee on Commerce, Science and Transportation, beginning a tenure that, with an interruption in 2001 and 2002, went until early 2005.
Marriott, which encourages its 3,000 employees to car-pool, bicycle or take public transportation, began parking four Hertz cars at its Bethesda, Md., headquarters.
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