### Question
Can you define what domestic segment means?


### Answer
**Domestic segment** is defined as the following in *26 U.S.C. § 4261*:

> any segment consisting of 1 takeoff and 1 landing and which is taxable transportation described in section 4262(a)(1)

#### Citation:
  - *26 U.S.C. § 4261*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 33-FACILITIES AND SERVICES > Subchapter C-Transportation by Air > PART I-PERSONS**

