### Question
What is the definition of space-available flight?


### Answer
The definition of **space-available flight** is as follows 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: **CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY(CONTINUED)**

