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TREAS/IRS RIN: 1545-BP37 Publication ID: Fall 2019 
Title: ● Aircraft Management Services Exemption 

This regulatory action prescribes rules related to the exemption from the tax imposed by 26 U.S.C. 4261 provided in 26 U.S.C. 4261(e)(5) for amounts paid for aircraft management services.


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: No  Unfunded Mandates: No 
EO 13771 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 40    26 CFR 49   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 4261(e)(5)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-112042-19 (NPRM) Drafting attorney: Michael Beker (202) 317-5258 Reviewing attorney: Stephanie Bland (202) 317-5265 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:
Michael H. Beker
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5318,
Washington, DC 20224
Phone:202 317-5258
Fax:202 317-6733