Federal Tax Planning

Providing federal tax advice, maximizing deductions for depreciation and operating expenses, and converting "passive" activity losses to "active" characterization.

  • Income Tax Implications of the Revisions to Op Spec A008: Did the FAA Raise
  • Your Taxes?
  • Maximizing Corporate Aircraft Deductions
  • Deducting Expenses Relating to Employee Use of Corporate Aircraft
  • Overview of State Sales Tax Considerations in Aircraft Purchase Transactions
  • A Primer on Aircraft Related Depreciation and Operating Expense Deductions
  • IRS Issues Proposed Regulations on Entertainment Use of Business Aircraft
  • IRS Publishes Guidance for Calculating Disallowance of Expense Deductions for
  • Recreational use of Corporate Aircraft
  • Personal Use of Corporate Aircraft: Loss of Tax Write-Off's
  • Maximizing Federal Tax Deductibility of Aircraft Operating Expenses
  • Private Air Travel Options in the 21st Century
  • Obtaining Authority to Conduct On-Demand Air Charter Operations Under Part 135
  • Is Getting an FAA Charter Certificate for You?
  • The Great Aircraft Tax Shelter: Careful Planning Required


Conducting forward and reverse like-kind exchanges

  • Conducting a Reverse Tax-Free Exchange


Minimizing or eliminating Federal Excise Tax requirements

  • New Federal Excise Tax Liabilities for Whole Aircraft Operations Under FAR Part 91 and for Fractional Ownership
  • Charging for use of Corporate Aircraft: Federal Excise Taxes
  • Reimbursement for Personal Use of a Business Aircraft: The FAA vs. The IRS
  • Use of Special Purpose Entity for Aircraft: A Trap for the Unwary