{"data":{"id":"us/26-cfr-49.4271-2","jurisdiction":"us","citation":"26 CFR 49.4271-2","heading":"-2 Aircraft management services.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"2e0658b3658c114813dd42d296fe75a8adfeae57f5fa14d20aaeec1e0a53cdbc","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-49.4271-1","next":"us/26-cfr-49.4281-1"},"notice":"GroundRules: Original legal text. Not legal advice."}