### Question
What does airline-related services mean?


### Answer
**Airline-related services** has the following meaning in *26 U.S.C. § 132*:

> any of the following services provided in connection with air transportation:


(i) Catering

#### Citation:
  - *26 U.S.C. § 132*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

