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Internal Revenue Bulletin:  2005-30 

July 25, 2005 


Table of Contents

Rev. Proc. 2005-45 Rev. Proc. 2005-45

This procedure provides that a list of rural airports published by the U.S. Department of Transportation, Office of the Secretary of Transportation, may be relied upon to determine whether an airport is a “rural airport” as defined in section 4261(e)(1)(B) of the Code, for purposes of the exception from tax on the amount paid for a domestic segment of taxable transportation by air. Rev. Proc. 98-18 obsoleted.

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