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TREAS/IRS | RIN: 1545-BN66 | Publication ID: Spring 2019 |
Title: Mileage Awards Under IRC 4261(e)(3) | |
Abstract:
The regulatory action prescribes rules related to the application of the tax imposed by 26 U.S.C. 4261 to amounts paid to an air carrier (or any related person) for the right to provide mileage awards for (or other reductions in the cost of) any transportation of persons by air. The regulatory action also prescribes rules related to the aircraft management services exemption provided by 26 U.S.C. 4261(e)(5). |
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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 |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 49 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 4261(e)(3)(C) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-126533-16 (NPRM) Drafter attorney: Michael Beker (202) 317-6855 Reviewer attorney: Stephanie Bland (202) 317-6855 Treasury attorney: Hannah Hawkins (202) 622-3351 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Michael H. Beker Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5318, Washington, DC 20224 Phone:202 317-5258 Fax:202 317-6733 Email: michael.h.beker@irscounsel.treas.gov |