Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 54-39

1954-1 C.B. 267

Full Text

Rev. Rul. 54-39

Section 130.54(b) of Regulations 42 sets forth the requirements for establishing the nonapplication of the tax on transportation of persons imposed by section 3469 of the Internal Revenue Code, to a payment made outside the United States for transportation between two or more points within the United States, which is part of transportation from or to a point outside the United States. The Internal Revenue Service has not approved the use of any form or exemption certificate to establish the nontaxable character of such a payment.