air carrier means any air conveyance operating under a valid license for the transportation of passengers for hire.
U.S.-flag air carrier means an air carrier holding a certificate under 49 U.S.C. Chapter 411.
Community air carrier means an air carrier with a valid operating licence granted by a Member State in accordance with Council Regulation (EEC) No 2407/92 of 23 July 1992 of licensing of air carriers(7) ;
Foreign Air Carrier means any air carrier which is not a U.S. Air Carrier and which performs maintenance, preventative maintenance and inspections for the Aircraft, Airframe and/or any Engine or engine to standards which are approved by, or which are substantially equivalent to those required by, the Federal Aviation Administration, the Civil Aviation Authority of the United Kingdom, the Direction Generale de l'Aviation Civile of the French Republic, the Luftfahrt Bundesamt of the Federal Republic of Germany, the Rijflauchtraatdienst of the Kingdom of the Netherlands, the Ministry of Transportation of Japan or the Federal Ministry of Transport of Canada (and any agency or instrumentality of the applicable government succeeding to the functions of any of the foregoing entities).
Motor carrier means a person providing motor vehicle transportation for compensation.
Contract carrier means any person who, under special and individual contracts or agreements, and
commercial air transport means an aircraft operation involving the transport of passengers, cargo, or mail for remuneration or hire.
Durable medical equipment means equipment which:
Public aircraft means an aircraft used exclusively in the service of any government or of any political subdivision thereof, including the government of any state, territory, or possession of the United States, or the District of Columbia, but not including any government-owned aircraft engaged in carrying persons or property for commercial purposes.
Electrical equipment means underground equipment that contains dielectric fluid that is necessary for the operation of equipment such as transformers and buried electrical cable.
PASS-THRU ENTITY A "Pass-Thru Entity" as defined in Section 860E(e)(6) of the Code.
Manufactured/mobile home means either a manufactured home or a mobile home;
Procurement organization means an eye bank, organ procurement organization, or tissue bank.
international air transport means air transport that passes through the airspace over the territory of more than one State;