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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 49
Subpart E - Subpart E—Transportation of Property
§ 49.4271-1 - Tax on transportation of property by air.
§ 49.4271-2 - Aircraft management services.
§ 49.4281-1 - Small aircraft on nonestablished lines.
§ 49.4282-1 - [Reserved]
authority:
26 U.S.C. 7805.
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