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Code · CFR · Title 26 — Internal Revenue · Part 49 · § 49.4271-2

§ 49.4271-2. Aircraft management services.

57 words·~1 min read·/us/cfr/t26/s§ 49.4271-2·

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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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  • 26 CFR 49
  • T.D. 9948
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§ 49.4271-2
Aircraft management services.
Cite26 CFR 49
Treas. Dec.T.D. 9948
Cites 2Cited by 0 across 0 sources
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