Rev. Rul. 73-508

Section 4261(a) of the Internal Revenue Code of 1954 imposes a tax on "the amount paid" for taxable transportation of persons by air. The Civil Aeronautics Board has authorized the airlines to add a charge to their existing passenger tariffs to cover the expenses involved in certain security procedures.

Held, since the described security charge is required to be paid as a condition to receiving air transportation, such charge is part of "the amount paid" for taxable air transportation within the meaning of section 4261(a) of the Code and is subject to the tax imposed by that section.