affiliated grouphas the meaning assigned to such term by section 1504(a), except that all corporations shall be treated as includible corporations (without any exclusion under section 1504(b)).
aircraft ownerincludes a person who leases the aircraft other than under a disqualified lease.
continental United Statesmeans the District of Columbia and the States other than Alaska and Hawaii.
disqualified leasemeans a lease from a person providing aircraft management services with respect to such aircraft (or a related person (within the meaning of section 465(b)(3)(C)) to the person providing such services), if such lease is for a term of 31 days or less.
domestic segmentmeans any segment consisting of 1 takeoff and 1 landing and which is taxable transportation described in section 4262(a)(1).
local telephone servicemeans— The term “local telephone service” does not include any service which is a “toll telephone service” or a “private communication service” as defined in subsections (b) and (d).
maximum certificated takeoff weightmeans the maximum such weight contained in the type certificate or airworthiness certificate.
nonprofit educational organizationmeans an educational organization described in section 170(b)(1)(A)(ii) which is exempt from income tax under section 501(a).
nonprofit hospitalmeans a hospital referred to in section 170(b)(1)(A)(iii) which is exempt from income tax under section 501(a).
northern portion of the Western Hemispheremeans the area lying west of the 30th meridian west of Greenwich, east of the international dateline, and north of the Equator, but not including any country of South America.
prepaid telephone cardmeans any card or any other similar arrangement which permits its holder to obtain communications services and pay for such services in advance.
private communication servicemeans— except that such term does not include any communication service unless a separate charge is made for such service.
qualified agreementmeans an agreement between the United States and Canada or Mexico (as the case may be)—
rural airportmeans, with respect to any calendar year, any airport if—
teletypewriter exchange servicemeans the access from a teletypewriter or other data station to the teletypewriter exchange system of which such station is a part, and the privilege of intercommunication by such station with substantially all persons having teletypewriter or other data stations constituting a part of the same teletypewriter exchange system, to which the subscriber is entitled upon payment of a charge or charges (whether such charge or charges are determined as a flat periodic amount, on the basis of distance and elapsed transmission time, or in some other manner).
transportationincludes layover or waiting time and movement of the aircraft in deadhead service.
uninterrupted international air transportationmeans any transportation by air which is not transportation described in subsection (a)(1) and in which— For purposes of this paragraph, in the case of personnel of the United States Army, Air Force, Navy, Marine Corps, and Coast Guard traveling in uniform at their own expense when on official leave, furlough, or pass, the scheduled interval described in subparagraph (A) shall be deemed to be not more than 12 hours if a ticket for the subsequent portion of such transportation is purchased within 12 hours after the end of the earlier portion of such transportation and the purchaser accepts and utilizes the first accommodations actually available to him for such subsequent portion.