LETTER RULING ON AIR TRANSPORTATION EXCISE TAX REVOKED.
JUN. 30, 2000
LTR 200039030
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Index Termsair transport tax, persons
- Industry GroupsTransportation
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-25030 (1 original page)
- Tax Analysts Electronic Citation2000 TNT 191-41
Citations: LTR 200039030
Index No.: 4261.00-00
Release Date: 9/29/2000
Date: June 30, 2000
Refer Reply to: CC:DOM:P&SI:8/PLR-112181-00
In re: * * *
LEGEND:
Taxpayer = * * *
Dear * * *
[1] On November 14, 1980, the Internal Revenue Service (IRS) issued a letter ruling, LTR 8106055, to Taxpayer concerning the excise tax on the air transportation of persons imposed by section 4261 of the Internal Revenue Code.
[2] In accordance with section 12.04 of Revenue Procedure 2000-1, 2000-1 I.R.B. 4, 46, the IRS is revoking LTR 8106055. The effective date of the revocation is October 1, 2000. Section 6110(k)(3) provides that this document may not be used or cited as precedent.
Sincerely,
Assistant Chief Counsel
(Passthroughs and Special
Industries)
By: Ruth Hoffman
Senior Technician Reviewer,
Branch 8
Enclosures (2):
Copy of this letter
Copy for section 6110 purposes
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Index Termsair transport tax, persons
- Industry GroupsTransportation
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-25030 (1 original page)
- Tax Analysts Electronic Citation2000 TNT 191-41
