### Question
How is the "taxable transportation" defined?


### Answer
The term **taxable transportation** is defined in *26 U.S.C. § 4272* as follows -

> transportation by air which begins and ends in the United States

#### Citation:
  - *26 U.S.C. § 4272*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 33-FACILITIES AND SERVICES > Subchapter C-Transportation by Air > PART II-PROPERTY**

