GroundRules
26 CFR 49.4271-2: -2 Aircraft management services.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 49—FACILITIES AND SERVICES EXCISE TAXES
- Subpart E—Transportation of Property
For rules regarding the exemption for certain amounts paid by aircraft owners for aircraft management services, see § 49.4261-10. This section applies to amounts paid on and after January 19, 2021. For rules that apply before that date, see 26 CFR part 49, revised as of April 1, 2020.
Collected 2026-08-27T02:25:11Z. Source file · JSON