§ 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.
[T.D. 9948, 86 FR 5008, Jan. 19, 2021]