Uncle Sam's Tax Audit Assistant, Aviation Tax / Airplane Charters Edition NEVER AGAIN EXPERIENCE THE FEAR ASSOCIATED WITH AN AUDIT BY THE INTERNAL REVENUE SERVICE!
Order your copy of the IRS MANUAL written specifically for Internal Revenue Service Audit Agents to use while conducting audits of Aviation Tax / Airplane Charters.
The aviation market segment includes all persons involved in commercial and non-commercial air transportation. This group includes, but is not limited to:
- Travel agencies and tour brokers
- Scheduled commercial airlines
- On-demand air taxi services
- Marketers of fuel used for aircrafts
- Integrated package delivery companies
- Individuals who purchase airline tickets
- Charter airlines
- Businesses and individuals that operate aircraft for their own use
TABLE OF CONTENTS
CHAPTER 1: Introduction to the Aviation Market Segment 1-1
- Trade Associations 1-2
- Specialist Program 1-3
- Outside Stakeholders 1-2
- Federal Agencies 1-2
- FAA Certificates (Licenses) 1-2
- Background 1-1
- Air Transportation Excise Issue
CHAPTER 2: Return Filing and Deposit Requirements
- When To Make Deposits 2-2
- The Look-Back Quarter Liability
- The Current Liability Safe Harbor Rule 2-5
- Safe Harbor Rules 2-4
- Safe Harbor Rule 2-4
- Requirements To Be Met 2-4
- Multiple Taxes 2-1
- Fuel Taxes 2-1
- Filing Requirements 2-1
- Federal Tax Deposit Coupons 2-2
- Exceptions 2-5
- Electronic Federal Tax Payment System 2-1
- Electronic Deposit Requirements 2-1
- Deposit Requirements 2-1
- Delayed Deposits 2-3
- Blind Credits 2-5
- And Blind Credits 2-1
- Amount To Deposit 2-3
- Alternative Method
- Air Transportation Taxes 2-1
- 9-Day Rule 2-2
- 14-Day Rule
- (IRS Nos. 22, 26, 27, and 28) 2-2
- (IRS Nos. 14, 60, 62, 73, 74, 59, 75, and 76) 2-3
CHAPTER 3: Fuel Taxes
- Tax Rates 3-9
- Tax Rates 3-3
- Introduction 3-1
- Imposition of Tax 3-9
- Imposition of Tax 3-3
- Fuel Used in Commercial Aviation 3-10
- Floor Stocks Tax 3-11
- Exemptions 3-9
- Exemptions 3-4
- Examination Techniques 3-7
- Examination Techniques 3-10
- Definitions 3-2
- Credits and Refunds 3-9
- Background 3-1
- Aviation Gasoline 3-8
- Aviation Fuels Other Than Gasoline 3-1
CHAPTER 4: Collected Taxes
- Trust Fund Recovery Penalty 4-2
- References 4-2
- Procedures 4-2
- Collected vs. Noncollected Taxes 4-1
- Collected Taxes 4-2
- Administrative Procedures for
CHAPTER 5: Transportation of Persons by Air
- Treas. Reg. Section 49.4261-8 5-7
- Treas. Reg. Section 49.4261-7 5-6
- Rate on International Travel 5-3
- Rate of Tax 5-1
- Payments Subject to Tax -
- Payments Not Subject to Tax -
- Other Payments Subject to Tax 5-6
- Other Payments Not Subject to Tax 5-7
- Exemptions 5-7
- Domestic Transportation 5-1
- Domestic Segment 5-2
- Definitions 5-5
- Definition of Domestic Segment 5-2
- Changes in Segments 5-2
Chapter 6: Commercial Airlines/Scheduled Flights Chapter 7: Air Charter
Chapter 8: Corporate Flight Departments
Chapter 9: Tour Operators and Travel Agencies
Chapter 10: Air Transportation of Property
