§ 49.4271-2 Aircraft management services.

26 C.F.R. Part 49 — Facilities And Services Excise Taxes · 2026 edition · updated 2026-10-04 · United States

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.

[T.D. 9948, 86 FR 5008, Jan. 19, 2021]

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▸Contents — 26 C.F.R. Part 49 — Facilities And Services Excise Taxes

26 C.F.R. Part 49 — Facilities And Services Excise Taxes

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