Own & Operate
Aircraft Tax and Legal
Updated
Aircraft tax and legal planning shapes the real cost of ownership as much as the purchase price. This section covers depreciation, sales and use tax, ownership structures, FAR Part 91 vs Part 135, and the IRC sections that decide outcomes.
In this section
18 articles in Tax & Legal
Tax & Legal
Aircraft Tax Deduction: How Section 168 Bonus Depreciation Works
Tax & Legal
Section 1031 Exchange for Aircraft: What Changed and What Still Works
Tax & Legal
Aircraft Sales Tax by State: Where to Register and Why It Matters
Tax & Legal
Use Tax on Aircraft: State-by-State Exposure and Planning
Tax & Legal
Aircraft Ownership Structure: LLC, S-Corp, Trust, and Part 91 Considerations
Tax & Legal
Part 91 vs Part 135: Operating Rules, Costs, and Revenue Implications
Tax & Legal
Aircraft Depreciation Schedule: MACRS, Bonus, and Cost Segregation
Tax & Legal
Personal Use Disallowance: IRS Rules on Entertainment Flight Deductions
Tax & Legal
State Registration Strategies: Montana, Delaware, and Other Favorable Jurisdictions
Tax & Legal
Federal Excise Tax on Charter: 7.5% FET and How It Applies
Tax & Legal
Aircraft Import Duty and Customs: Bringing a Jet Into the US
Tax & Legal
Passive Activity Rules and Aircraft Ownership: What Counts as Active Use
Tax & Legal
1099 Reporting for Charter Revenue: What Owners Need to File
Tax & Legal
Estate Planning for Aircraft: Succession, Trusts, and Valuation
Tax & Legal
Aircraft Leaseback Tax Treatment: Revenue vs Cost Offset
Tax & Legal
International Tax Considerations for Aircraft Based Overseas
Tax & Legal
IRS Audit Risk for Aircraft Owners: Red Flags and Documentation
Tax & Legal