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These proposed regulations provide rules for an aircraft owner that leases an aircraft to any 5-percent owner or related person and wants to include, as a qualified business use, use of such aircraft by an individual who is a 5-percent owner or related person with respect to the aircraft owner or lessee directly in the trade or business of the lessee.  The proposed regulations are partially in response to a comment letter submitted by the National Business Aviation Association in response to Notice 2013-22, suggesting that the holding in TAM 200945037 (July 29, 2009) was unreasonable in that the TAM would treat all flights on leased aircraft as nonbusiness flights for purposes of section 280F(b)(6)(C).