### Question
Can you define what space-available flight means?


### Answer
**Space-available flight** is defined as the following in *26 CFR § 1.61-2T*:

> a flight on a commercial aircraft (i) for which the airline (the acutal carrier) incurs no substantial additional cost (including forgone revenue) determined without regard to any amount paid for the flight and (ii) which is subject to the same types of restrictions customarily associated with flying on an employee "standby" or "space-available" basis

#### Citation:
  - *26 CFR § 1.61-2T*
  - Heading: **SUBCHAPTER A—INCOME TAX**

