Treasury Regulations · 26 CFR
§ 49.4271-2. Aircraft management services.
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. § 4271
Cite as 26 CFR § 49.4271-2
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. § 4271
- Length
- 55 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations 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.
- Issued by T.D. 9948 (86 FR 5008)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 49 Facilities and services excise taxes
- Subpart E Transportation of Property
Nearby sections
- § 49.4271-1 Tax on transportation of property by air.
- § 49.4271-2 Aircraft management services.
- § 49.4281-1 Small aircraft on nonestablished lines.