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TREAS/IRS RIN: 1545-BP37 Publication ID: Fall 2020 
Title: Aircraft Management Services Exemption 
Abstract:

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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final 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
Timetable:
Action Date FR Cite
NPRM and Partial Withdrawal of NPRM  07/31/2020  85 FR 46032   
NPRM Comment Period End  09/29/2020 
Final Action  04/00/2021 
Additional Information: REG-112042-19 (NPRM) Drafter attorney: Michael Beker (202) 317-5258 Reviewer 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
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5318,
Washington, DC 20224
Phone:202 317-5258
Fax:202 317-6733
Email: michael.h.beker@irscounsel.treas.gov