1545-BL82 201610 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Air Transportation Excise Tax Regulations Update

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 1950s and 1960s.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage Undetermined Undetermined 26 CFR 49.4261-1 26 CFR 49.4261-2 26 CFR 49.4261-3 26 CFR 40.0-1 26 U.S.C. 7805 26 U.S.C. 4261 No NPRM 06/00/2017 REG-135980-13 Drafting attorney: James Holmes (202) 317-4137 Reviewing attorney: Stephanie Bland (202) 317-6855 Treasury attorney: Hannah Hawkins (202) 622-3351 CC:PSI No No None No No No James Holmes General Attorney (Tax) 1545 Internal Revenue Service IRS 202 317-4137 855 591-7867 james.a.holmes@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5316, Washington DC 20224