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Results: 1-10 of 22

Buy or lease a private aircraft?

  • Wiley Rein LLP
  • -
  • USA
  • -
  • October 16 2012

The answer to the question in the title is“It depends.”

IRS issues final tax regulations on deduction disallowances for business aircraft entertainment use

  • Wiley Rein LLP
  • -
  • USA
  • -
  • August 2 2012

Newly issued Internal Revenue Service (IRS) regulations clarify, but are also likely to reduce, a business aircraft owner’s ability to claim tax deductions to the extent that the aircraft is used for directorofficer entertainment purposes

Aircraft tax audits--a game of tomes

  • Wiley Rein LLP
  • -
  • USA
  • -
  • June 15 2012

Private aircraft owners and operators are well aware that aircraft are particular targets for federal and state tax audit, but that's OK

Tax law changes under the FAA Modernization and Reform Act of 2012

  • Wiley Rein LLP
  • -
  • USA
  • -
  • February 15 2012

The general aviation industry will be affected by several tax law changes made under the FAA Modernization and Reform Act of 2012 (the FAA Act

The future of business jet sales: legal, business and tax changes

  • Wiley Rein LLP
  • -
  • USA
  • -
  • November 15 2011

"May you live in interesting times"

Federal excise taxes on air freight (a twisted logic game)

  • Wiley Rein LLP
  • -
  • USA
  • -
  • July 26 2011

The transportation of property by air is subject to a special 6.25 federal excise tax on the amount paid for such air transportation services

Back-to-back aircraft transactions: creative solution or horrible mess?

  • Wiley Rein LLP
  • -
  • USA
  • -
  • April 29 2011

Accomplishing a successful "back-to-back" aircraft transaction is like nailing an instrument approach at Tegucigalpa Airport

Clear title: looking beyond the registry

  • Wiley Rein LLP
  • -
  • USA
  • -
  • October 1 2010

Clear title: the single most important element in an aircraft transaction

Myth-busting: sales & use taxes in private aircraft transactions.

  • Wiley Rein LLP
  • -
  • USA
  • -
  • July 1 2010

An important and often glossed over part of every aircraft transaction is state sales and use taxes

Aircraft leasing and predominant business use: IRS adds a few new wrinkles

  • Wiley Rein LLP
  • -
  • USA
  • -
  • June 14 2010

When is an aircraft leasing business not a business?