Business Aviation Articles

Aircraft Transactions - Tax-Free Like-Kind Exchanges of Aircraft (Part 1)
April 1, 2013
World Aircraft Sales Magazine
By: Christopher B. Younger

Depreciation of Business Aircraft: The Issues Board Members Should Consider
March 1, 2013
World Aircraft Sales Magazine
By: Christopher B. Younger

Bonus Depreciation: Extended for Another Year
February 1, 2013
World Aircraft Sales Magazine
By: Troy A. Rolf

Knowing The Difference: Distinguishing Between Business Travel and Commuting.
January 1, 2013
World Aircraft Sales Magazine
By: Troy A. Rolf

An Aviation Tax Recap: Moving Forward in Reverse
December 1, 2012
World Aircraft Sales Magazine
By: Christopher B. Younger

Tax Treatment Of Corporate Aircraft Use: Entertainment, Amusement and Recreational Purposes (Part 2)
November 1, 2012
World Aircraft Sales Sales Magazine
By: Troy A. Rolf

Tax Treatment Of Corporate Aircraft Use: Entertainment, Amusement and Recreational Purposes (Part 1)
October 1, 2012
World Aircraft Sales Magazine
By: Troy A. Rolf

Defensive Oversight (Part 2) Preparing for State Tax Challenges
September 1, 2012
World Aircraft Sales Magazine
By: Christopher B. Younger

Defensive Oversight (Part 1) Preparing for Federal Tax Challenges
August 1, 2012
World Aircraft Sales Magazine
By: Christopher B. Younger

Regional Sales and Use Tax Forum - Regional Update on the Western United States
July 1, 2012
World Aircraft Sales Magazine
By: Christopher B. Younger

Board of Directors Briefing: Tax Implications of Using the Company Aircraft for Personal and Recreational Purposes
July 1, 2012
World Aircraft Sales Magazine
By: Troy A. Rolf

New IRS Guidance: Aircraft Management Fees Subject to Transportation Excise Taxes
June 1, 2012
World Aircraft Sales Magazine
By: Keith G. Swirsky

Changes to EU VAT Rules Affect Aircraft Importation (Part 2)
May 1, 2012
World Aircraft Sales Magazine
By: Christopher B. Younger

Changes to EU VAT Rules Affect Aircraft Importation (Part 1)
April 1, 2012
World Aircraft Sales Magazine
By: Christopher B. Younger

Regional Sales And Use Tax Forum - Regional update on the Mid-Western United States. by Christopher B. Younger
April 1, 2012
World Aircraft Sales Magazine
By: Christopher B. Younger

Giving An Election Campaign Some Extra Lift? (Part 2)
March 1, 2012
World Aircraft Sales Magazine
By: Christopher B. Younger

Giving An Election Campaign Some Extra Lift? (Part 1)
February 1, 2012
World Aircraft Sales Magazine
By: Christopher B. Younger

Regional Sales And Use Tax Forum - Update on the Southeastern United States
February 1, 2012
World Aircraft Sales Magazine
By: Christopher B. Younger

IRS Record Keeping Requirements
January 1, 2012
World Aircraft Sales Magazine
By: Christopher B. Younger

Year-End Tax Planning For Aircraft Owners
December 1, 2011
World Aircraft Sales Magazine
By: Keith G. Swirsky and Christopher B. Younger

Authority to Conduct Part 135 Operations
November 1, 2011
World Aircraft Sales Magazine
By: Troy A. Rolf

New Jersey Sales and Use Tax and Aircraft Charter Operations
October 26, 2011
By: Keith G. Swirsky, Christopher B. Younger, and Troy A. Rolf

Tax Depreciation of Business Aircraft
October 2011
World Aircraft Sales Magazine
By: Keith G. Swirsky and Troy A. Rolf

Expiration of Air Transportation Excise Tax and Fuel Tax
July 22, 2011
By: Christopher B. Younger

New Taxes Levied by the IRS on Corporate Aircraft Operations
June 14, 2011
By: Keith G. Swirsky

More Restrictions on Aircraft Related Tax Deductions May Be Ahead - Time to Return to the Horse and Buggy?
April 14, 2011
By: Keith G. Swirsky and Christopher B. Younger

Board of Directors Briefing Charge-Backs for Personal Use
By: Keith G. Swirsky and Troy A. Rolf

Should I Make My Aircraft Available to a Management Company for Charter
By: Keith G. Swirsky

Critical First Steps in Buying and Selling Aircraft
By: Keith G. Swirsky

Regulatory Alert - FAA Aircraft Registration
July 20, 2010

Aircraft Martini Talk - Gossip That's Too Good to be True
By: Keith G. Swirsky

How Flight Cards Can Minimize The Impact of The Personal Use Disallowance Rules
By: Keith G. Swirsky

Update on IRC 469 Passive Loss Rule: A New IRS Procedural Reporting Requirement Creates a Trap For The Unwary That Could Be Costly To Aircraft Owners
By: Troy A. Rolf

Maximizing Corporate Aircraft Deductions
By: Keith G. Swirsky

IRS Publishes Guidance for Calculating Disallowance of Expense Deductions for Recreational use of Corporate Aircraft
By: Keith G. Swirsky and Troy A. Rolf

Overview of State Sales Tax Considerations in Aircraft Purchase Transactions
By: Keith G. Swirsky

No Federal Air Transportation Excise Tax is Due for Certain Small Aircraft and Air Tour Operations
By: Keith G. Swirsky and Troy A. Rolf

Acquiring an Aircraft - Timing Considerations
By: Keith G. Swirsky

An Update on Sales and Use Tax Planning for Aircraft Purchases (Including California, New York, and Florida)
By: Keith G. Swirsky

Bonus Depreciation Extended for Another Year
By: Troy A. Rolf

Aircraft Management Companies and Other Service Providers: Managing Debt from Aircraft Owners
By: Brendan Collins

Selling an Aircraft Position
By: Keith G. Swirsky

Special Purpose Entities: To Use or Not to Use?
By: Troy A. Rolf and Brian J. Heisman

Will the IRS Deny MACRS Depreciation for Your Aircraft Based on Your Business' Organizational Chart?
By: Troy A. Rolf

Taking the Headache Out of Aircraft Tax Audits
By: Keith G. Swirsky and Brian J. Heisman

Three Common Myths About Purchasing and Selling an Aircraft
By: Keith G. Swirsky

Private Air Travel Options in the 21st Century
By: Keith G. Swirsky and Troy A. Rolf

Globalization of Business Aircraft Ownership: Increasing Volume of Cross-Border Transactions Creates New Challenges for Aircraft Buyers and Sellers
By: Keith G. Swirsky and Troy A. Rolf

The Next Generation of Fractional Ownership Programs

Current Hot Topics in Lease Versus Purchase Analysis
By: Keith G. Swirsky

Selling a Used Aircraft Abroad - Unusual Business Issues
By: Keith G. Swirsky

Get Em While Their Hot - Bonus Depreciation is Back, But Only For a Limited Time
By: Troy A. Rolf

Minimizing the Impact of Personal Use Disallowance Rules
By: Keith G. Swirsky

Planning to Minimize or Avoid Sales Tax on Aircraft Purchases
By: Keith G. Swirsky

Not All Flight Card Programs are Created Equal
By: Keith G. Swirsky

Unusual Issues In Used Aircraft Import Transactions
By: Keith G. Swirsky

New Federal Excise Tax Liabilities for Whole Aircraft Operations Under FAR Part 91 and for Fractional Ownership
Dec 2007
By: Keith G. Swirsky

IRS Issues Proposed Regulations on Entertainment Use of Business Aircraft
June 14, 2007
By: Keith G. Swirsky

Flying Your Favorite Federal (and State) Candidates and Elected Officials
By: Christopher B. Younger

Properly Structuring the Acquisition and Operation of Business Aircraft (Part 1)
By: Keith G. Swirsky and Gary Horowitz

Properly Structuring the Acquisition and Operation of Business Aircraft (Part 2)
By: Keith G. Swirsky and Gary Horowitz

Minimizing Sales Tax Exposure in Aircraft Acquisitions
By: Keith G. Swirsky and Christopher B. Younger

A Primer on Aircraft Related Depreciation and Operating Expense Deductions
By: Troy A. Rolf

Reimbursement for Personal Use of a Business Aircraft: The FAA vs. The IRS
By: John Craig Weller and Keith G. Swirsky

The Coming of Age of Fractional Aircraft Ownership Programs
By: Troy A. Rolf

Critical First Steps in Buying and Selling an Aircraft
By: Rex Reese

Conducting a Reverse Tax-Free Exchange
By: Keith G. Swirsky

Personal Use of Corporate Aircraft: Loss of Tax Write-Off's
By: Troy A. Rolf and Keith G. Swirsky

Maximizing Federal Tax Deductibility of Aircraft Operating Expenses
By: Keith G. Swirsky

Charging for use of Corporate Aircraft: Federal Excise Taxes
By: Troy A. Rolf

Private Aviation Security Programs: Requiring Employees to Use Employer-Provided Aircraft for Personal Flights Can Have Income Tax Consequences
By: Keith G. Swirsky and Troy A. Rolf

The Great Aircraft Tax Shelter: Careful Planning Required
By: Keith G. Swirsky and Rex Reese

Sales and Use Tax for Pilots - An Aircraft Acquisition Primer for Pilots and Aircraft Buyers
By: Troy A. Rolf

State Sales Tax Considerations in Aircraft Purchases
By: Keith G. Swirsky and Christopher B. Younger

State Sales and Use Tax: Myths and Truths
By: Keith G. Swirsky and Christopher B. Younger

Assessing Aircraft Ownership Options Available Today
By: Keith G. Swirsky

Fractionals are not all Created Equal
By: Keith G. Swirsky and Troy A. Rolf

Aircraft Related Depreciation and Operating Expense Deductions
By: Troy A. Rolf

Extension of Bonus Depreciation Rules
Oct 2004
By: Keith G. Swirsky and Troy A. Rolf

Personal Use Flights - Income Tax Consequences to Shareholders and Employees
By: Troy A. Rolf and Keith G. Swirsky

Taxing the CEOs Jet - Federal Taxation of Private and Corporate Aircraft Ownership and Operations
By: Troy A. Rolf

Cape Town Treaty
By: Keith G. Swirsky

Deducting Expenses Relating to Employee Use of Corporate Aircraft
By: Keith G. Swirsky

Income Tax Implications of the Revisions to Op Spec A008: Did the FAA Raise Your Taxes?
By: Keith G. Swirsky and Troy A. Rolf

Obtaining Authority to Conduct On-Demand Air Charter Operations under Part 135
By: Troy A. Rolf

International Aircraft Noise Certification
By: Troy A. Rolf

Depreciating Corporate Aircraft
By: Troy A. Rolf

Reconciling Federal Tax Planning with State Sales Tax and FAA Considerations
By: Keith G. Swirsky and Payson Peabody