26 C.F.R. § 49.4271-2
Current through September 30, 2024
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.
26 C.F.R. §49.4271-2