# Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services (REG-112042-19)

> **IRS** · Rulemaking · Modified 2026-04-09T19:20:06Z

## Docket
- **Docket ID:** IRS-2020-0026
- **Agency:** IRS
- **Type:** Rulemaking
- **Last modified:** 2026-04-09T19:20:06Z

## Source
- [regulations.gov docket](https://www.regulations.gov/docket/IRS-2020-0026)
- [Public comments](https://www.regulations.gov/docket/IRS-2020-0026/comments)

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