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TREAS/IRS RIN: 1545-BN66 Publication ID: Fall 2022 
Title: Mileage Awards Under IRC 4261(e)(3) 

The regulatory action prescribes rules related to the application of the tax imposed by 26 U.S.C. 4261 to amounts paid to an air carrier (or any related person) for the right to provide mileage awards for (or other reductions in the cost of) any transportation of persons by air.

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 
CFR Citation: 26 CFR 49   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 4261(e)(3)(C)   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/00/2023 
Additional Information: REG-126533-16 (NPRM) Drafter attorney: Michael Beker (202) 317-6855 Reviewer attorney: Stephanie Bland (202) 317-6855 Treasury attorney: Kimberly Wojcik (202) 819-5365 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