Additional examples are adjusted to the entries in an automated way - we cannot guarantee that they are correct.
A. No, airlines were not authorized to collect the tax during any lapsed period in which the tax did not apply.
Self-bondage is more complex, and may involve special techniques to apply bondage to oneself, and also to effect a release after a lapsed period of time.
However, the IRS is providing relief for these taxpayers and will not be collecting the excise tax on this ticket purchased during the lapsed period of time.