{"product_id":"aviation-tax-irs-audit-techniques-guide","title":"Aviation Tax: IRS Audit Techniques Guide","description":"\u003cp\u003eThe aviation market segment includes all persons involved in commercial and noncommercial air transportation. This group includes but is not limited to -- Scheduled commercial airlines, -- On-demand air taxi services, -- Charter airlines, -- Integrated package delivery companies, -- Travel agencies and tour brokers, -- Businesses and individuals that operate aircraft for their own use, -- Individuals who purchase airline tickets, and -- Marketers of fuel that is used in aircraft. The Internal Revenue Code (IRC) imposes taxes on both commercial and noncommercial aviation. For flights in commercial aviation, a tax is imposed on amounts paid for the transportation of persons by air (IRC section 4261) and property by air (IRC section 4271). Also, commercial aviation is burdened by a relatively small fuel tax on aviation gasoline (IRC sections 4081 and 6421) and aviation fuel (other than gasoline) (IRC section 4091). For flights in noncommercial aviation, a much higher rate of tax on fuel is imposed.\u003c\/p\u003e","brand":"BooksWholesale","offers":[{"title":"Paperback","offer_id":44420349591713,"sku":"9781304131690","price":38.97,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0462\/1120\/3233\/files\/1k9d7ykr-front-shortedge-384.jpg?v=1717977400","url":"https:\/\/bookswholesale.myshopify.com\/products\/aviation-tax-irs-audit-techniques-guide","provider":"BooksWholesale","version":"1.0","type":"link"}