Federal Income Tax Treatment of Personal Use of Aircraft

PDF FileFederal Income Tax Treatment of Personal Use of Aircraft

Acquiring a Business Aircraft 101 (Part 2)

In this concluding article on the basics of aircraft acquisition, Attorney Keith Swirsky discusses tax planning, ownership structures and considerations of Federal Aviation Regulations.

PDF FileAcquiring a Business Aircraft 101 (Part 2)

What Are "Reasonable" Travel Expenses

PDF FileWhat Are Reasonable Travel Expenses

Options for Limited Aircraft Usage / Issues Relating to the Purchase and Ownership of an Interest in a Fractional Program Aircraft

This webinar consisted of two parts.  In Part 1, Chris Younger provided an overview of various “limited aircraft usage” options including on-demand charter, block charter, cards programs and fractional ownership, including a comparison of the pros and cons of each alternative.  In Part 2 he gave a detailed overview of important issues that purchasers and owners of fractional interests in aircraft need to consider in connection with the purchase and continued ownership of a fractional interest including program parameters, legal rights, documentation issues, choice of program and aircraft, and similar issues. 

PDF FileOptions for Limited Aircraft Usage / Issues Relating to the Purchase and Ownership of an Interest in a Fractional Program Aircraft

Acquiring a Business Aircraft 101 (Part 1)

Legal advice and tax planning support are essential in every business aircraft acquisition, notes attorney Keith Swirsky.  In all aircraft transactions, documentation should clearly detail the rights and obligations of the individual parties involved.

 

 

 

PDF FileAcquiring a Business Aircraft 101 (Part 1)

Strategies for Tracking & Reporting Non-Business Use of Aircraft

PDF FileStrategies for Tracking & Reporting Non-Business Use of Aircraft

Technology and Legal Fees

PDF FileTechnology and Legal Fees

Tax-Free Exchanges Under IRC 1031 and Bonus Depreciation Updates

Keith Swirsky and Troy Rolf provide a detailed overview of the process of participating in, preparing for and defending a Federal income tax or Federal excise tax audit or a state sales and use tax audit that involves taxpayer owned and/or operated aircraft.  They provide a detailed discussion of the process and procedure utilized in each type of audit and issues commonly confronted in the course of such an audit.

PDF FileTax-Free Exchanges Under IRC 1031 and Bonus Depreciation Updates

Does Your Association Own its Intellectual Property?

PDF FileDoes Your Association Own its Intellectual Property?

Transporting Politicians on Company Aircraft

Board Members must be vigilant to avoid pitfalls. Attorney Chris Younger identifies areas for careful consideration.

PDF FileTransporting Politicians on Company Aircraft

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