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Code of Federal Regulations Title 26. Internal Revenue § 26.49.4271–2 Aircraft management services

Current as of January 02, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.49.4271–2 Aircraft management services - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-49-4271-2/

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