CFR›Title 26›Chapter I›Part 49›Subpart E ContainsSections 49.4271-1–49.4282-1CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart E—Transportation of Property Sections 49.4271-1 § 49.4271-1 Tax on transportation of property by air. 49.4271-2 § 49.4271-2 Aircraft management services. 49.4281-1 § 49.4281-1 Small aircraft on nonestablished lines. 49.4282-1 § 49.4282-1 [Reserved] Previous D Subpart D—Transportation of Persons Next F Subpart F—Collection of Tax By Persons Receiving Payment