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FAR 91.307(c) identifies the parachute requirements for certain flight configurations, including some aerobatic flight activities. That regulation states that:
Unless each occupant of the aircraft is wearing an approved parachute, no pilot of a civil aircraft carrying any person (other than a crewmember) may execute any intentional maneuver that exceeds-
A bank of 60 degrees relative to the horizon; or
A nose-up or nose-down altitude of 30 degrees relative to the horizon.
By its language, this regulation does not refer to aerobatic flight specifically or exclusively; rather it relates to any kind of flight maneuver that exceeds 60 degrees of bank or 30 degrees of pitch. Some aerobatic maneuvers could conceivably be performed with a shallower bank and flatter pitch, which would mean that parachute requirements would not need to be met.