Business Aviation Articles

Pitfalls To Avoid: Transporting Politicians on Company Aircraft
November 21, 2014
www.AVBUYER.com
By: Christopher B. Younger

Documentation: A Necessity when Claiming Deductions
October 17, 2014
AVBUYER Magazine
By: Christopher B. Younger

Avoid the Flight Department Company Trap
September 12, 2014
World Aircraft Sales to World AvBuyer
By: Troy A. Rolf

Easier Said Than Done: Liability Protection Planning For Business Aircraft
August 1, 2014
World Aircraft Sales Magazine
By: Christopher B. Younger

Business Aircraft Sales Tax Planning: Sales and use tax considerations.
July 1, 2014
World Aircraft Sales Magazine
By: Christopher B. Younger

What Tax Breaks for Billionaires?
June 1, 2014
World Aircraft Sales Magazine
By: Troy A. Rolf

Business Aircraft Ownership & Ops: Common Mistakes, and How to Avoid Them (Part 2)
May 1, 2014
World Aircraft Sales Magazine
By: Christopher B. Younger

Business Aircraft Ownership & Ops: Common Mistakes, and How to Avoid Them
April 1, 2014
World Aircraft Sales Magazine
By: Christopher B. Younger

Business Aircraft Depreciation Primer - Getting to Grips With The Basics (Part 2 of 2).
March 1, 2014
World Aircraft Sales Magazine
By: Troy A. Rolf

Business Aircraft Depreciation Primer - Getting to Grips With The Basics (Part 1 of 2).
February 1, 2014
World Aircraft Sales Magazine
By: Troy A. Rolf

Tax Considerations: When Depreciation Begins
January 1, 2014
World Aircraft Sales Magazine
By: Troy A. Rolf

Acquiring a Business Aircraft 101 (Part 2)
December 1, 2013
World Aircraft Sales Magazine
By: Keith G. Swirsky

Acquiring a Business Aircraft 101 (Part 1)
November 1, 2013
World Aircraft Sales Magazine
By: Keith G. Swirsky

Transporting Politicians on Company Aircraft
October 1, 2013
World Aircraft Sales Magazine
By: Christopher B. Younger

Fractional Aircraft Ownership Programs: Avoiding Turbulence in the Marketplace
September 1, 2013
World Aircraft Sales Magazine
By: Christopher B. Younger

A Trap for the Unwary: Flight Department Companies
August 1, 2013
World Aircraft Sales Magazine
By: Troy A. Rolf

Part 91 or Part 135? It's a Board decision!
July 1, 2013
World Aircraft Sales Magazine
By: Keith G. Swirsky

Aircraft Transactions: Tax-Free Like-Kind Exchanges of Aircraft (Part 2)
May 1, 2013
World Aircraft Sales Magazine
By: Christopher B. Younger

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
2011
World Aircraft Sales Magazine
By: Keith G. Swirsky and Christopher B. Younger

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

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

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

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

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

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

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

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

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

Regulatory Alert - FAA Aircraft Registration
2010

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

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

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

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

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

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

Three Common Myths About Purchasing and Selling an Aircraft
2009
By: Keith G. Swirsky

Special Purpose Entities: To Use or Not to Use?
2009
By: Troy A. Rolf and Brian J. Heisman

Selling an Aircraft Position
2009
By: Keith G. Swirsky

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

An Update on Sales and Use Tax Planning for Aircraft Purchases (Including California, New York, and Florida)
2009
By: Keith G. Swirsky

Acquiring an Aircraft - Timing Considerations
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
2009
By: Keith G. Swirsky and Troy A. Rolf

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

Overview of State Sales Tax Considerations in Aircraft Purchase Transactions
2009
By: Keith G. Swirsky

IRS Publishes Guidance for Calculating Disallowance of Expense Deductions for Recreational use of Corporate Aircraft
2009
By: Keith G. Swirsky and Troy A. Rolf

Maximizing Corporate Aircraft Deductions
By: Keith G. Swirsky

The Next Generation of Fractional Ownership Programs

Unusual Issues In Used Aircraft Import Transactions
2008
By: Keith G. Swirsky

Not All Flight Card Programs are Created Equal
2008
By: Keith G. Swirsky

Planning to Minimize or Avoid Sales Tax on Aircraft Purchases
2008
By: Keith G. Swirsky

Minimizing the Impact of Personal Use Disallowance Rules
2008
By: Keith G. Swirsky

Get Em While Their Hot - Bonus Depreciation is Back, But Only For a Limited Time
2008
By: Troy A. Rolf

Selling a Used Aircraft Abroad - Unusual Business Issues
2008
By: Keith G. Swirsky

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

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

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

Flying Your Favorite Federal (and State) Candidates and Elected Officials
2007
By: Christopher B. Younger

Minimizing Sales Tax Exposure in Aircraft Acquisitions
2006
By: Keith G. Swirsky and Christopher B. Younger

Properly Structuring the Acquisition and Operation of Business Aircraft (Part 2)
2006
By: Keith G. Swirsky and Gary Horowitz

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

Reimbursement for Personal Use of a Business Aircraft: The FAA vs. The IRS
Dec 2005
By: John Craig Weller and Keith G. Swirsky

A Primer on Aircraft Related Depreciation and Operating Expense Deductions
Dec 2005
By: Troy A. Rolf

Business Jet Ownership - There's Never Been a Better Time
Jan 2005
By: Keith G. Swirsky

Assessing Aircraft Ownership Options Available Today
Jan 2005
By: Keith G. Swirsky

State Sales and Use Tax: Myths and Truths
Jan 2005
By: Keith G. Swirsky and Christopher B. Younger

State Sales Tax Considerations in Aircraft Purchases
Jan 2005
By: Keith G. Swirsky and Christopher B. Younger

Sales and Use Tax for Pilots - An Aircraft Acquisition Primer for Pilots and Aircraft Buyers
Jan 2005
By: Troy A. Rolf

The Great Aircraft Tax Shelter: Careful Planning Required
Jan 2005
By: Keith G. Swirsky and Rex Reese

Private Aviation Security Programs: Requiring Employees to Use Employer-Provided Aircraft for Personal Flights Can Have Income Tax Consequences
Jan 2005
By: Keith G. Swirsky and Troy A. Rolf

Charging for use of Corporate Aircraft: Federal Excise Taxes
Jan 2005
By: Troy A. Rolf

Maximizing Federal Tax Deductibility of Aircraft Operating Expenses
Jan 2005
By: Keith G. Swirsky

Personal Use of Corporate Aircraft: Loss of Tax Write-Off's
Jan 2005
By: Troy A. Rolf and Keith G. Swirsky

Conducting a Reverse Tax-Free Exchange
Jan 2005
By: Keith G. Swirsky

Critical First Steps in Buying and Selling an Aircraft
Jan 2005
By: Rex Reese

The Coming of Age of Fractional Aircraft Ownership Programs
Jan 2005
By: Troy A. Rolf

Fractionals are not all Created Equal
Jan 2005
By: Keith G. Swirsky and Troy A. Rolf

Aircraft Related Depreciation and Operating Expense Deductions
Dec 2004
By: Troy A. Rolf

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

Cape Town Treaty
2004
By: Keith G. Swirsky

Deducting Expenses Relating to Employee Use of Corporate Aircraft
2004
By: Keith G. Swirsky

Taxing the CEOs Jet - Federal Taxation of Private and Corporate Aircraft Ownership and Operations
2004
By: Troy A. Rolf

Personal Use Flights - Income Tax Consequences to Shareholders and Employees
Jan 2004
By: Troy A. Rolf and Keith G. Swirsky

Obtaining Authority to Conduct On-Demand Air Charter Operations under Part 135
2003
By: Troy A. Rolf

Income Tax Implications of the Revisions to Op Spec A008: Did the FAA Raise Your Taxes?
2003
By: Keith G. Swirsky and Troy A. Rolf

International Aircraft Noise Certification
2002
By: Troy A. Rolf

Depreciating Corporate Aircraft
2001
By: Troy A. Rolf

Reconciling Federal Tax Planning with State Sales Tax and FAA Considerations
2001
By: Keith G. Swirsky and Payson Peabody