# Treas. Reg. § 49.4271-2: Aircraft management services.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-49.4271-2>. Interprets 26 U.S.C. § 4271.

For rules regarding the exemption for certain amounts paid by aircraft owners for aircraft management services, see § 49.4261-10. This section applies to amounts paid on and after January 19, 2021. For rules that apply before that date, see 26 CFR part 49, revised as of April 1, 2020. 

[T.D. 9948, 86 FR 5008, Jan. 19, 2021]