Final answer:
Under the provisions of Subpart F, it is not legal to charge guests of a company for a flight.
Step-by-step explanation:
Under the provisions of Subpart F, it is not legal to charge guests of a company for a flight. Subpart F of the Internal Revenue Code deals with the taxation of income earned by foreign subsidiaries of US companies. It does not pertain to charging guests for flights. Charging guests for flights would fall under the purview of company policies and regulations, and the legality of such charges would depend on those policies and any applicable laws and regulations.