### Question
How is the "commercial aviation" defined?


### Answer
The term **commercial aviation** is defined in *26 U.S.C. § 4083* as follows -

> any use of an aircraft in a business of transporting persons or property for compensation or hire by air, unless properly allocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282 or by reason of subsection (h) or (i) of section 4261

#### Citation:
  - *26 U.S.C. § 4083*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter A-Automotive and Related Items > PART III-PETROLEUM PRODUCTS > Subpart A-Motor and Aviation Fuels**

