---
kind: "section"
citation: "26 C.F.R. § 49.4271-2"
title: "26"
number: "49.4271-2"
heading: "Aircraft management services."
url: "https://uscodex.org/cfr/26/49.4271-2"
---

# §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](/cfr/26/49.4261-10.md). This section applies to amounts paid on and after January 19, 2021. For rules that apply before that date, see [26 CFR part 49](/cfr/26/part49.md), revised as of April 1, 2020.


## Notes

### Amendments

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

### Authority

Authority: 26 U.S.C. 7805. Section 49.4251-4 also issued under 26 U.S.C. 4251(d).

### Amendments

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