| Cost Disallowance |
Treas. Reg. §1.274-10 (10300)
Entertainment Cost Disallowance
Treas. Reg. § 1.274-10(e)(3) (10301)
Cost Disallowance - Flight by Flight Method
Treas. Reg. § 1.274-10 (d)(3) (10302)
Depreciation for Cost Disallowance
IRC § 274 (c) (10303)
Foreign Travel Exemption
IRC § 274(a) (10304)
Entertainment Defined
IRC § 274(d)(4) (10305)
Documentation and Substantiation
Treas. Reg. § 1.274-4(d)(2) (10306)
Foreign Travel Exemption
Notice 2005-45 (10307)
IRS Guidance on Personal Use of Business Aircraft
IRC §267(b) (10308)
Related Parties and Relationships
IRC §707(b) (10309)
Partner and Partnership Transactions
Temporary Treas. Reg. § 1.163-8T(e ) (10310)
Debt Refinancing Rules
Reg 147171-05 (11006)
Deductions for Entertainment Use of Business Aircraft
Handouts for January 17, 2012 Webinar (50109)
Entertainment Cost Disallowance
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| Depreciation |
IRC § 168 (10700)
Accelerated Cost Recovery System
Treas. Reg. § 1.280F-7(b) (10701)
Listed Property Rules
Treas. Reg. § 1.280F-6 (10702)
Listed Property Special Rules and Definitions
IRS Publication 946 (10703)
How to Depreciate Property
Treas. Reg § 1.168(k)-1 (10704)
Bonus Depreciation
Letter Ruling 8312023 (10705)
"Green Aircraft"
IRC § 168(k) (10706)
Special Bonus Depreciation Allowances
IRC § 179 (10707)
Expensing Certain Depreciable Business Assets
Depreciation (10708)
Depreciation
IRC §1.274-2(e)(4) Primary purpose (10311)
Primary purpose is business if business use > 50%
|
| FAA Regulations |
14 C.F.R §61.113 (40102)
Private Pilot Privileges - Pro Rata Share Rule
14 C.F.R. § 91.501 (40000)
FAA Regulation - Large Airplane/Turbojet/Fractional Operating Rules
14 C.F.R. § 91.501(d) (40100)
FAA Regulation - List of Charged Expenses (2 Times Fuel Rule)
Federal Aviation Decisions Interpretation 1993-17 (40101)
FAA Guidance on applying FAR Part 91.501
14 C.F.R §61.133 (40103)
Commercial Pilot Privileges
14 C.F.R §119.1(e) (40104)
Air Carrier and Commercial Operator Certification
AC 120-12A (40105)
Common Carriage vs Private Carriage
FAA Legal Interpretation Johnson (40106)
Wet vs Dry Aircraft Leases - Aug 2011
|
| FET (Flight Department Company) |
IRC § 4261 (10800)
Federal Excise Tax Rules for Air Transportation
IRC § 4262 (10801)
Taxable Transportation Defined
IRC § 4282 (10802)
Affiliated Group Excise Tax Exemption
Form 720 Instructions (10803)
Instructions on how to fill out federal excise tax Form 720
Notice 2005-62 (10804)
IRS Notice - Aviation-grade Kerosene
|
| Hobby Loss |
IRC § 183 (10500)
Hobby Loss Rules
Treas. Reg. §1.183-1 (10501)
Hobby Loss Regulations
Treas. Reg. §1.183-2(b) (10502)
Activity for Profit Test (9 Factors)
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| Ordinary and Necessary/Primary Purpose |
Treas. Reg. §1.162-2 (10100)
Ordinary and Necessary/Primary Purpose
Treas. Reg. §1.162-2(a) (10101)
Ordinary and Necessary
Treas. Reg. §1.162-2(c) (10102)
Spouse related Travel
IRC § 162(a) (10103)
Ordinary and Necessary Internal Revenue Code
Treas. Reg. § 1.162-2(b) (10200)
Primary Purpose
Expenses for the Production of Income (10104)
Expenses for the Production of Income
|
| Other Federal Tax Regulations |
IRC § Sec. 1031 (11000)
1031 Exchange
IRC § Sec. 1504 (11001)
Affiliated Group Defined
Treas. Reg. § 601.106(g) (11002)
Audit Appeals Refund Limitations
Treas. Reg. § 1.469-4 (11003)
Grouping Rules
American Jobs Act of 2011 - Proposed (11004)
Initial proposal to Congress of the 2011 American Jobs Act
Job Creation Act of 2010 (11005)
Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010
Rev Proc 2011-52 (11007)
Adjusts 2012 Sec 179 for inflation
|
| Passive Activity |
IRC § 469 (10600)
Passive Activity Loss Rules
Treas. Reg. § 1.469-1T(e)(3)(ii)(A)-(F) (10601)
Passive Activity Loss - 6 Exceptions to Leasing Rules
Treas. Reg. § 1.469-5T (10602)
Material Participation Rules
Treas. Reg. § 1.469-5T(a)(1)-(7) (10603)
Material Participation - 7 Tests
Treas. Reg. § 1.469-4 (10604)
Definitions of Activity
Rev Proc 2010-13 (10605)
New Grouping Rules Effective January 2010
|
| Presentations |
Tax Benefits of Aircraft Ownership (50100)
Webinar 11-17-2011
Kammerer/Wolcott NBAA Webinar (50103)
Tax Benefits for Business Aviation 2011 (Jan 13, 2011)
Depreciation Update for Aircraft Used in Business (2011) (50102)
October 5, 2011
Tactics to Survive an IRS Audit (50101)
November 3, 2011
Florida Sales and Use Tax for Aircraft Owners Webinar (50104)
October 20, 2011
2011 Year End Tax Issues (50105)
11-30-2011 Webinar Handouts
IRS Reporting for Personal Use of Company Aircraft (50108)
IRS Reporting for Personal Use of Company Aircraft
Handouts for January 26, 2012 Webinar (50110)
Passive Activity Loss Limitations
|
| SEC Regulations |
Item §229.402 of Reg. S-K (30000)
SEC Regulation - Executive Compensation
Item §229.402(a)(2) of Reg. S-K (30100)
SEC Regulation - All Compensation
Item § 229.402(c)(2)(ix) of Reg. S-K (30101)
SEC Regulation - All Other Compensation
Item § 229.402(c) (30102)
SEC Regulation - Summary Compensation Table
|
| SIFL |
Treas. Reg. § 1.61-21 (10400)
SIFL and Charter Rate Regulation
Treas. Reg. § 1.61-21(b)(7) (10401)
Arm's Length Transaction Valuation
Treas. Reg. § 1.61-21(b)(6) (10402)
Charter Rate Method
Treas. Reg. § 1.132-5(m) (10410)
Bona-fide Security Rules
Treas. Reg. § 1.61-21(b)(6)(ii),(iii) (10403)
Charter Rate Method Examples
Treas. Reg. §1.61-21(g) (10404)
SIFL Rules
Treas. Reg. § 1.61-21(g)(12)(i)(B)(2) (10405)
50% Seating Capacity Rule
Treas. Reg. § 1.61-21(g)(12)(ii) (10406)
50% Seating Capacity Rule - Multi-Leg Flight
Treas. Reg. § 1.61-21(g)(12)(iii) (10407)
Passenger Seating Capacity Defined
Treas. Reg. § 1.61-21(g)(4)ii (10408)
Mixed Use Flight - Business
Treas. Reg. § 1.61-21(g)(4)iii (10409)
Mixed Use Flight - Personal
IRS Pub. 15-B (10411)
Reporting SIFL to Employees
IRC § 162(m) (10412)
Employee Remuneration - Revenue Code
Treas. Reg. § 1.162-27 (10413)
Employee Remuneration - Regulation
|
| State Codes and Regulations |
FL Rule 12A-1.007 (20100)
Florida Sales and Use Tax Rules for Aircraft
FL Rule 12A-1.007(1)(b)1 (20101)
Florida Sales Tax: Trade-In Allowance Rule
FL Rule 12A-1.007(14)(b)1 (20102)
Foreign Military Personal Use Tax Exemption - Aircraft
FL Rule 12A-1.007(10)(g)1 (20103)
6% of 1% Sales Tax rule for resellers
FL Rule 12A-1.071 (20104)
Rentals, Leases or License to Use Tangible Personal Property
FL Rule 12A-1.071(4) (20105)
Florida Sales Tax: Lessee removes aircraft from Florida
FL Rule 12A-1.071(20) (20106)
Florida Sales Tax: Rental of Aircraft
FL Rule 12A-1.071(21) (20107)
Florida Sales Tax: Charter of Aircraft
FL Rule 12A-1.071(22) (20108)
Florida Sales Tax: Flight Instruction
FL Rule 12A-1.071(23) (20109)
Florida Sales Tax: Student Pilot Solo Flights
F.S. § 212.02 (20110)
Definitions used in Florida Sales and Use Tax Regulations
F.S. § 212.05 (20112)
Florida Sales, Storage and Use Tax Regulation
F.S. § 212.05(5) (20111)
Florida - Maximum tax on purchase of boats
F.S. § 212.05(1)(a)2.f(VIII) (20113)
Florida Sales Tax Penalty
F.S. § 212.06 (20115)
Florida Sales and Use Tax for Registered Dealers
F.S. § 212.07(9)(b) (20116)
Mandatory Penalties when not collecting Sales/Use Tax in Florida
F.S. § 212.08(5)(i) (20117)
Florida Sales Tax Exemption - Aircraft Modification Services
F.S. § 212.08(7)(ee) (20118)
Florida Sales Tax Exemption - Aircraft Repair and Maintenance Labor
F.S. § 212.08(7)(rr) (20119)
Florida Sales Tax Exemption - Equipment used in aircraft repair and maintenance
F.S. § 212.08(7)(ss) (20120)
Florida Sales Tax Exemption - Aircraft used by Part 121 and 129 "common carriers"
F.S. § 212.08(7)(ggg) (20121)
Florida Sales Tax Exemption - 21 day rule for Non-Residents
F.S. § 212.08(7)(hhh) (20122)
Florida Sales Tax Exemption - Fractional aircraft ownership programs
F.S. § 212.08(11) (20123)
Florida Sales Tax Partial Exemption - Flyable Aircraft
F.S. § 212.11(1)(b) (20124)
Florida Tax Return Guidelines
F.S. § 222.17 (20125)
Florida Domicile Declaration
TIP No. 10A01-11 (20126)
June 2010 New Florida Guidelines on Aircraft Exemptions
FL Form GT-500002 (20127)
Suggested format for Affidavit for Exemption of Aircraft Sold for Removal from the State by a Nonresident Purchaser
F.S. § 212.0598 (20128)
Florida Mileage Apportionment
FL Rule 12A-1.056 (20129)
Rules for Florida Dealers submitting sales and use tax.
F.S. § 212.0597 (20130)
Florida maximum tax on fractional aircraft ownership interests
FL Rule 12A-1.091 (20131)
Florida Use Tax
Florida Tax Reporter 60-020 (20132)
Application of Sales and Use Tax in Florida
Form GT-800008 (20133)
Florida Sales and Use Tax Guide on Aircraft Owners and Purchasers
Florida Transportation Standard Industry Guide (20134)
Sales and Use Tax guide for air carriers, vessels and trucks
TAA No. 96A-038 (20135)
Technical Assistance Advisement - Florida DOR advisement on sales and use tax for buses leased for cross-country tours
FL Rule 12A-1.074 (20136)
Sales and Use Tax - Trade Ins
F.S. § 212.06(13) (20137)
Sales and Use Tax - Registered Aircraft Dealers
Sales and Use Tax on Boats Information for Dealers and Brokers (20138)
Tax rules and exemptions for boats GT-800006
TIP No. 02A01-09 (20139)
Inadvertant Sales and Use Registration Error Relief
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| Tax Court Cases |
Noyce vs. Commissioner (60100)
Ordinary and Necessary
Candelaria vs. United States (60101)
Passive Activity Loss and Grouping
Schumacher vs Commissioner (60102)
Passive Activity Loss and Ongoing Concern
Kenvill vs United States (60103)
Passive Activity and Aircraft Charter Activity
Knudtson vs Commissioner (60104)
Personal Use of Business Airplane/training
Kurzet vs Commissioner (60105)
Ordinary and Necessary/Personal Use of Aircraft
Richardson vs Commissioner (60106)
Ordinary and Necessary
Campbell vs Commissioner (60107)
Profit Motive for Leasing an Aircraft to a Related Party
Cornfeld vs Commissioner (60108)
Hobby Loss and Profit Motive
Louismet vs Commissioner (60109)
Hobby Loss and Aircraft Charter
Sutherland-Lumber-Southwest vs Commissioner (60110)
Cost Disallowance and Employee Fringe Benefits
Midland Financial Co. & Subs vs Commissioner (60111)
Cost Disallowance and Employee Fringe Benefits
Strangeland vs Commissioner (60115)
Material Participation - Airplane Rental Operation
Rabinowitz vs Commissioner (60116)
Hobby Loss/Profit Motive - Aircraft Charter Company
Rosenblatt vs Commissioner (60117)
Hobby Loss/Profit Motive - Aircraft Rental
Dunn vs Commissioner (60118)
Grouping, Ordinary and Necessary, Trade or Business Deductions
National Bankcorp of Alaska, Inc vs Commissioner (60112)
Cost Disallowance and Employee Fringe Benefits
Glick vs United States (60119)
Case involving Code Section 469 and "80/20" Rule
Kelly vs Commissioner (60120)
Passive Activity and Aircraft Leasing
Shaw vs Commissioner (60121)
Passive and Nonpassive Activites
Frank vs Commissioner (60122)
Passive Activity - Aircraft Rental
Petit Jean Air Service vs United States (60113)
Excise Taxes - Transportation by Air
Morton vs United States (Hard Rock) (60114)
Ordinary and Necessary/Depreciation Deduction/Like-Kind Exchange
Weekend Warrior Trailers, Inc. vs. Commissioner (60123)
Lack of adequate aircraft records and business use substantiation
American Aircraft Sales Intn'l vs FL DOR (60130)
Florida DOR Final Order 97-25-FOF
Lake Mead Air v US (60129)
Excise Tax Not Due for Tour Flights
Carl M. Worley, TC Memo 1980-51 (60124)
Lack of profit motive for aircraft leasing activity
Sartor vs Commissioner (60131)
Ordinary and Necessary/Flt Training
Douglas TC Memo 2011-214 (60132)
Depr: IRS Placed in service rules
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