TAX ARTICLES
Aircraft Tax: A Critical Key to IRS Audit Survival
Owner & Pilot Advantage Magazine, Julyl 2013.
Aviation Tax Alert: Aviation Tax Times - February, 2013
Help Your Charter Clients Avoid the Loss of Charter Expense Tax Deductions
Aviation Tax Alert: Aviation Tax Developments for 2013 - January, 2013
The American Taxpayer Relief Act of 2012 has extended Bonus Depreciation for another year.
Aviation Tax Alert: IRS Bonus Depreciation - July, 2011
New Revenue Procedure Expands Planning Opportunities.
Aviation Tax Alert: U.S. General Aviation in Crisis - August, 2010
No Plane = No Jobs. Save Your Flight Department = Save Your Jobs.
Aircraft Tax: Aircraft Bonus Depreciation - Incentives & Pitfalls of the Economic Stimulus Act of 2008
Professional Pilots Magazine, April 2008.
Aircraft Tax: Taking Flight - Tax Aspects of Aircraft Ownership
Journal of Accountancy, October 2006.
Aircraft Tax: IRS Notice 2005-45 - Its Likely Impact on Aircraft Tax Deduction
Professional Pilots Magazine, November 2005.
Aircraft Tax: Aircraft Bonus Depreciation - One Year Extension Implications
New legislation makes personal use of business aircraft more problematic - and more expensive.
Aircraft Tax Alert: Atis Group Aircraft Tax Alert - October 26, 2004
A "gap" in the new law excludes many popular aircraft used in FAR Part 135,125 and 121 operations.
Also attack on personal use.
Aircraft Tax: Separating Business and Pleasure for Tax Purposes
Professional Pilot Magazine October 2004 by: Victor C. Anvick M.S.Tax E.A. Aviation Tax Specialist
Aircraft Tax: Getting The Most From the New Tax Laws
Professional Pilot Magazine, October, 2003
Aircraft Tax Alert: Atis Group Aircraft Tax Alert - August 18, 2003
A recent discussion with an IRS Chief Council has disclosed a new income tax regulation will be issued
in September .
Aircraft Tax: Taxes and Business Aircraft
Professional Pilot Magazine, March, 2003
Aircraft Tax: AOPA Expo, October, 2002
Tax Seminar Notes - Palm Springs, October 24-26, 2002
Aircraft Tax: Personal Use of Business Aircraft and Corporate Responsibility
Professional Pilot Magazine, September, 2002.
Aircraft Tax: California Aircraft Interstate Commerce Use Tax
This article discusses a major pro taxpayer change in California sales and use tax treatment of aircraft that
are used for business purposes in interstate commerce.
Aircraft Tax: Adverse Tax Consequences of the Traditional Aircraft Leaseback
Professional Pilot Magazine, October, 2000
Aircraft Tax: Buyer Beware
Professional Pilot Magazine, December, 1998
Aircraft Tax: Surviving the Aircraft Audit
Professional Pilot Magazine, December, 1997
Aircraft Tax: A Taxing Situation
Professional Pilot Magazine, November, 1996
TAX REGULATION INFORMATION
Aircraft Tax Reg (CA): California Regulation 1593 Annotated
This regulation lists the requirements for the common carrier exemption (FAR Part 135) for sales & use taxes
Aircraft Tax Reg (CA): California Sales & Use Tax Annotated
This regulation (1620b) lists the requirements for the for sales & use taxe exemptions for FAR Part 91 aircraft
Aircraft Tax Reg (IRS): Extension of Bonus Depreciation - Personal Aircraft Use - Corporate Responsibility
The new tax law signed by the President (May, 2003) will have some long term adverse effects for those who use their business aircraft for any personal use.
Aircraft Tax Reg (IRS): Revenue Procedure 89-15
This revenue procedure lists the requirements for calculating depreciation for short taxable years, computing
the beginning and end of each quarter. Use this procedure in conjunction with Notice 2001-70.
Aircraft Tax Reg (IRS): I.R.S. Notice 2001-70
This notice was issued by the IRS to assist taxpayers who were affected by the 9/11 attack and may not have
been able to place their aircraft in service as early as they originally intended.
Aircraft Tax Reg (IRS): Revenue Ruling 2001-4
This ruling represents a pro taxpayer ruling by the IRS concerning tax treatment of aircraft maintenance, repair,
and refurbishing expenses.
