airline-related services
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “airline-related services” means any of the following services provided in connection with air transportation:
(i) Catering.
(ii) Baggage handling.
(iii) Ticketing and reservations.
(iv) Flight planning and weather analysis.
(v) Restaurants and gift shops located at an airport.
(vi) Such other similar services provided to the airline as the Secretary may prescribe.
Source
- 1994–present26 U.S.C. § 132Internal Revenue Code · Certain fringe benefits · for purposes of this section