Options for Allowing Third Parties to Use Your Aircraft: Income Tax, Excise Tax and Sales Tax Considerations

January 15, 2019

By: Keith G. Swirsky

On Tuesday, January 15, 2019, GKG Law's Keith Swirsky led a detailed webinar on the topic “Options for Allowing Third Parties to Use Your Aircraft: Income Tax, Excise Tax and Sales Tax Considerations." The webinar provided an overview of (i) options available in connection with allowing affiliated persons and unaffiliated third parties to utilize a business aircraft including Part 135 aircraft charter, aircraft time sharing and interchange arrangements under Part 91.501, and aircraft dry leases under FAR Part 91, with a discussion of specific income tax, excise tax and state sales tax considerations of such arrangements and (ii) liability and risk management issues relating to such arrangements.

Full audio of the webinar can be accessed here: https://register.gotowebinar.com/recording/7270530930454136833.

PDF FileOptions for Allowing Third Parties to Use Your Aircraft: Income Tax, Excise Tax and Sales Tax Considerations