{"data":{"id":"us/26-cfr-49.4263-4","jurisdiction":"us","citation":"26 CFR 49.4263-4","heading":"-4 Cross reference.","body":"For the rules applicable under section 4263(d) see § 49.4261-4 relating to payments made within the United States.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 49—FACILITIES AND SERVICES EXCISE TAXES","Subpart D—Transportation of Persons"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"dafc61835c194051a6d0d965dcb8057e86526455435444f76108b7d8cd541b8b","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-49.4263-3","next":"us/26-cfr-49.4263-5"},"notice":"GroundRules: Original legal text. Not legal advice."}