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Treasury Regulations · 26 CFR

§ 49.4261-9. Mileage awards.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 4261

Cite as 26 CFR § 49.4261-9

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
January 19, 2021 by T.D. 9948
Issued under
26 U.S.C. § 4261
Length
95 words · about 1 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 0
(a) Tax imposed. Any amount paid (and the value of any other benefit provided) to an air carrier (or any related person) for the right to provide mileage awards for or other reductions in the cost of any transportation of persons by air is an amount paid for taxable transportation and is therefore subject to the tax imposed by section 4261(a) of the Internal Revenue Code. See section 4261(e)(3)(A).
(b) [Reserved]
(c) Applicability date. This section applies to amounts paid on and after January 19, 2021.

[T.D. 9948, 86 FR 5003, Jan. 19, 2021]

Other regulations under § 4261

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 9948 (86 FR 5003)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 49 Facilities and services excise taxes
  3. Subpart D Transportation of Persons

Nearby sections