Answers: I'm not sure but you should know that they're are airliners that fly nearly exactly over the north pole.
If you mean "INS" or inertial navigation system, they work at an spot on the planet.
If you mean "ILS" or Instrument landing system, they work anywhere they're installed.
If you really aim "IRS" or Internal Revenue Service, they stop working as soon as you cross into Canada.
Through international treaties, the IRS can get you anywhere you jump.
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