26 CFR § 49.4271-2 - Aircraft management services.

---
identifier: "/us/cfr/t26/s49.4271-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 49.4271-2 - Aircraft management services."
title_number: 26
title_name: "Internal Revenue"
section_number: "49.4271-2"
section_name: "Aircraft management services."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "49"
part_name: "FACILITIES AND SERVICES EXCISE TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
cfr_part: "49"
---


# 49.4271-2 Aircraft management services.

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]