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TREAS/IRS | RIN: 1545-BL82 | Publication ID: Fall 2017 |
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 1950s and 1960s. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
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 U.S.C. 7805 26 U.S.C. 4261 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-135980-13 Drafting attorney: Rachel S. Smith (202) 317-6855 Reviewing attorney: Stephanie Bland (202) 317-6855 Treasury attorney: Hannah Hawkins (202) 622-3351 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: Rachel S. Smith Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5314, Washington, DC 20224 Phone:202 317-6855 Fax:855 591-7869 Email: rachel.s.smith@irscounsel.treas.gov |