xandaccanting.traccrn/blachisplay/batch_print_ctsplay.adp 4/5 EFTA00607794 11/3/2014 Tax and Aeo'Ong Center Office of Associate Chief Counsel (Passthroughs & Special Industries) Enclosures (2) cc: Contact us at http://www.bna.com/contact/index.html or call 1-800-372-1033 ISSN 1947-3923 Copyright @ 2014, The Bureau of Na

0-00 date: (Redacted Text) to: Holly L. McCann Chief, Excise Tax Program from: Frank Boland Chief, Branch 7 Office of Associate Chief Counsel (Passthroughs & Special Industries) subject: Transportation of Persons by Air - Taxability of Aircraft Management Fees This Chief Counsel Advice responds to your request for assistan