View all text of Subpart E [§ 49.4271-1 - § 49.4282-1]
§ 49.4271-2 - Aircraft management services.
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.