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TREAS/IRS RIN: 1545-BM31 Publication ID: Fall 2023 
Title: Section 280F(d)(6) Business Use Percentage 

These proposed regulations provide rules for the calculation of the business use percentage for aircraft leased to a 5 percent owner or related person for purposes of section 280F(d)(6).

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 1.280 F-6   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 280F(e)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: REG-134191-13 (NPRM) Drafter attorney: Bernard Harvey (202) 317-4640 Reviewer attorney: Chuck Magee (202) 317-4653 Treasury attorney: Shamik Trivedi (202) 622-6288 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Bernard P. Harvey III
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4640
Fax:855 576-2341