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TREAS/IRS RIN: 1545-BL82 Publication ID: Fall 2013 
Title: ●Air Transportation Excise Tax Regulations Update 
Abstract: These regulations will update the current regulations relating to the excise tax on the air transportation of persons to reflect changes in the law and administrative rulings that occurred since these regulations were issued in the 1950's and 1960's. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 49.4261-1; 26 CFR 49.4261-2; 26 CFR 49.4261-3; 26 CFR 40.0-1 
Legal Authority: 26 USC 7805; 26 USC 4261 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2013   
Additional Information: REG-135980-13 Drafting attorney: Michael H. Beker (202) 622-3130 Reviewing attorney: Frank Boland (202) 622-3130 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael H. Beker
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5314,
Washington, DC 20224
Phone:202 317-6855
Fax:202 317-6733
Email: michael.h.beker@irscounsel.treas.gov

 
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