Source: http://www.aviation-cpa.com/resource-library.cfm
Timestamp: 2017-05-23 20:35:31
Document Index: 13215592

Matched Legal Cases: ['§ 274', '§ 274', '§ 274', '§ 274', '§1', '§267', '§707', '§ 1', '§ 1', '§ 1', '§ 1', '§1', '§1', '§ 168', '§ 168', '§ 179', '§ 1', '§ 1', '§ 1', '§119', '§61', '§61', '§ 91', '§ 91', 'art 91', '§ 4261', '§ 4262', '§ 4282', '§ 183', '§1', '§1', '§ 162', '§ 1', '§1', '§1', '§1', '§ 1', '§ 601', '§ 469', '§ 1', '§ 1', '§ 1', '§ 1', '§ 229', '§ 229', '§229', '§229', '§ 162', '§1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§1', '§ 212', '§ 212', '§ 212', '§ 212', '§ 212', '§ 212', '§ 212', '§ 212', '§ 212', '§ 212', '§ 212', '§ 212', '§ 212', '§ 212', '§ 212', '§ 212', '§ 212', '§ 212', 'art 121', '§ 212', '§ 213', '§ 222']

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Cost Disallowance
IRC § 274(a) Entertainment Defined
Download Resource IRC § 274 (c) Foreign Travel Exemption
Download Resource IRC § 274(d)(4) Documentation and Substantiation
Download Resource IRC § 274(e)(8) Expenses for goods or services
Download Resource IRC §1.274-2(e)(4) Primary purpose Primary purpose is business if business use > 50%
Download Resource IRC §267(b) Related Parties and Relationships
Download Resource IRC §707(b) Partner and Partnership Transactions
Download Resource Notice 2005-45 IRS Guidance on Personal Use of Business Aircraft
Download Resource Reg 147171-05 Deductions for Entertainment Use of Business Aircraft
Download Resource Rev. Rule 72-111 Bifurcating Depreciation
Download Resource TEI Tax Seminar Presentation - Tax Considerations for Reporting Business Aircraft - 2016-05/17 Tax Considerations for Reporting Business Aircraft Presentation for TEI Tax Seminar May 17, 2016
Download Resource Temporary Treas. Reg. § 1.163-8T(e ) Debt Refinancing Rules
Download Resource Treas. Reg. § 1.274-10 (d)(3)(i) Depreciation for Cost Disallowance
Download Resource Treas. Reg. § 1.274-10(e)(3) Cost Disallowance - Flight by Flight Method
Download Resource Treas. Reg. § 1.274-4(d)(2) Foreign Travel Exemption
Download Resource Treas. Reg. §1.163-8T Interest Tracing Rules
Download Resource Treas. Reg. §1.274-10 Entertainment Cost Disallowance
Download Resource Treas. Reg. 1.274-9(b) Specified Individual Treas. Reg. 1.274-9(b) Specified Individual
Download Resource Depreciation
Download Resource IRC § 168 Accelerated Cost Recovery System
Download Resource IRC § 168(k) Special Bonus Depreciation Allowances
Download Resource IRC § 179 Expensing Certain Depreciable Business Assets
Download Resource IRS Publication 946 How to Depreciate Property
Download Resource Letter Ruling 8312023 Green Aircraft
Download Resource Treas. Reg § 1.168(k)-1 Bonus Depreciation
Download Resource Treas. Reg. § 1.280F-6 Listed Property Special Rules and Definitions
Download Resource Treas. Reg. § 1.280F-7(b) Listed Property Rules
Download Resource FAA Regulations
14 C.F.R §119.1(e) Air Carrier and Commercial Operator Certification
Download Resource 14 C.F.R §61.113) Private Pilot Privileges - Pro Rata Share Rule
Download Resource 14 C.F.R §61.133 Commercial Pilot Privileges
Download Resource 14 C.F.R. § 91.501 FAA Regulation - Large Airplane/Turbojet/Fractional Operating Rules
Download Resource 14 C.F.R. § 91.501(d) FAA Regulation - List of Charged Expenses (2 Times Fuel Rule)
Download Resource AC 120-12A Common Carriage vs Private Carriage
Download Resource FAA Legal Interpretation Johnson Wet vs Dry Aircraft Leases - Aug 2011
Download Resource Federal Aviation Decisions Interpretation 1993-17 FAA Guidance on applying FAR Part 91.501
Download Resource FET (Flight Department Company)
Form 720 Instructions Instructions on how to fill out federal excise tax Form 720
Download Resource IRC § 4261 Federal Excise Tax Rules for Air Transportation
Download Resource IRC § 4262 Taxable Transportation Defined
Download Resource IRC § 4282 Affiliated Group Excise Tax Exemption
Download Resource IRS CCM 2012120026 FET on Mgt Co Services
Download Resource Notice 2005-62 IRS Notice - Aviation-grade Kerosene
Download Resource Flight Tax Systems
FTS Data Import Template A guide to use for file format in order to import flight data into FTS.
Download Resource Hobby Loss
IRC § 183 Hobby Loss Rules
Download Resource Treas. Reg. §1.183-1 Hobby Loss Regulations
Download Resource Treas. Reg. §1.183-2(b) Activity for Profit Test (9 Factors)
Download Resource Ordinary and Necessary/Primary Purpose
Expenses for the Production of Income Expenses for the Production of Income:absolute
Download Resource IRC § 162(a) Ordinary and Necessary Internal Revenue Code
Download Resource Treas. Reg. § 1.162-2(b) Primary Purpose
Download Resource Treas. Reg. §1.162-2 Ordinary and Necessary/Primary Purpose
Download Resource Treas. Reg. §1.162-2(a) Ordinary and Necessary
Download Resource Treas. Reg. §1.162-2(c) Spouse related Travel
Download Resource Other Federal Tax Regulations
American Jobs Act of 2011 - Proposed Initial proposal to Congress of the 2011 American Jobs Act Download Resource IRC § Sec. 1031 1031 Exchangeau Download Resource IRC § Sec. 1504 Affiliated Group Defined Download Resource Job Creation Act of 2010 Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 Download Resource Publication 463 Travel, Entertainment, Meals & Cars Download Resource Rev Proc 2011-52) Adjusts 2012 Sec 179 for inflation Download Resource Treas. Reg. § 1.469-4 Grouping Rulesa Download Resource Treas. Reg. § 601.106(g) Audit Appeals Refund Limitations Download Resource Passive Activity
IRC § 469 Passive Activity Loss Rules Download Resource Rev Proc 2010-13) New Grouping Rules Effective January 2010 Download Resource Treas. Reg. § 1.469-1T(e)(3)(ii)(A)-(F) Passive Activity Loss - 6 Exceptions to Leasing Rules Download Resource Treas. Reg. § 1.469-4 Definitions of Activity Download Resource Treas. Reg. § 1.469-5T Material Participation Rules Download Resource Treas. Reg. § 1.469-5T(a)(1)-(7) Material Participation - 7 Tests Download Resource Presentations
01-14-2016 Webinar Handouts Powerpoint slides in handout format
Download Resource 02-25-16 FTS User Guide to Advanced Features & Reporting - Advanced Attendee Handouts Webinar Attendee Handouts
Download Resource 05-16-13 Webinar Handouts Powerpoint slides in handout format
Download Resource 06-12-13 Webinar Handouts Tax Return Preparation for Individual Aircraft Owners
Download Resource 06-26-2014 Business Use - Individual-owned Aircraft Webinar Handouts Powerpoint slides in handout format
Download Resource 06-27-2013 Webinar Handouts Powerpoint slides in handout format
Download Resource 10-22-2013 NBAA 2013 Tax Issues for Owner Pilots NBAA 2013 Presentation
Download Resource 11-14-13 Webinar Handouts Federal Excise Tax Handouts of PowerPoint slides
Download Resource 11-19-2013 Webinar Handouts SIFL Powerpoint slides in handout format
Download Resource 12-17-2013 Webinar Handouts Powerpoint slides in handout format
Download Resource 2011 Year End Tax Issues 11-30-2011 Webinar Handouts
Download Resource Depreciation Update for Aircraft Used in Business (2011) October 5, 2011
Download Resource Handouts for January 26, 2012 Webinar Passive Activity Loss Limitations
Download Resource Handouts for July 9, 2015 Webinar Entertainment Cost Disallowance
Download Resource IRS Reporting for Personal Use of Company Aircraft IRS Reporting for Personal Use of Company Aircraft
Download Resource IRS Tax Consequences from Selling Your Aircraft - 07-16-2015 Webinar 07-16-2015
Download Resource Kammerer/Wolcott NBAA Webinar Tax Benefits for Business Aviation 2011 (Jan 13, 2011)
Download Resource Managing Florida Sales and Use Tax on Aircraft 5/21/15 Handouts from Strategies for Managing Florida Sales and Use Tax on Aircraft webinar 5/21/2015.
Download Resource Presentation - FTS User's Guide To Features and Reports Webinar 2-11-16 Powerpoint handouts for the webinar
Download Resource Presentation Handouts Flight Tax Systems Users Guide to Advanced Features and Reporting Part III Presentation Handouts Flight Tax Systems Users Guide to Advanced Features and Reporting Part III 3-10-2016
Download Resource Tactics to Survive an IRS Audit November 3, 2011 Download Resource Trade Show Slide Show Presentation Download Resource SEC Regulations
Item § 229.402(c)(2)(ix) of Reg. S-K SEC Regulation - All Other Compensation
Download Resource Item § 229.402(c) SEC Regulation - Summary Compensation Table
Download Resource Item §229.402 of Reg. S-K SEC Regulation - Executive Compensation
Download Resource Item §229.402(a)(2) of Reg. S-K SEC Regulation - All Compensation
Download Resource SIFL
Announcement 85-113 (1985-31 IRB 31) Special Accounting Period
Download Resource IRC § 162(m) Employee Remuneration - Revenue Code
Download Resource IRS Pub. 15-B Reporting SIFL to Employees
Download Resource Seating Capacity Rule Treas. Reg. 1.61-21(g)(12)(i)(B)(2)
Download Resource Treas. Reg. §1.61-21(g)(7)(i)-(8) Aircraft Multiples and control employees defined Download Resource Treas. Reg. § 1.132-5(m) Bona-fide Security Rules
Download Resource Treas. Reg. § 1.162-27 Employee Remuneration - Regulation
Download Resource Treas. Reg. § 1.61-21 SIFL and Charter Rate Regulation
Download Resource Treas. Reg. § 1.61-21(b)(6) Charter Rate Method
Download Resource Treas. Reg. § 1.61-21(b)(6)(ii),(iii) Charter Rate Method Examples
Download Resource Treas. Reg. § 1.61-21(b)(7) Arm's Length Transaction Valuation
Download Resource Treas. Reg. § 1.61-21(g)(12)(ii) Fifty Percent Seating Capacity Rule - Multi-Leg Flight
Download Resource Treas. Reg. § 1.61-21(g)(12)(iii) Passenger Seating Capacity Defined
Download Resource Treas. Reg. § 1.61-21(g)(4)ii Mixed Use Flight - Business
Download Resource Treas. Reg. § 1.61-21(g)(4)iii Mixed Use Flight - Personal
Download Resource Treas. Reg. §1.61-21(g) SIFL Rules
Download Resource State Codes and Regulations
DR-15AIR FL DOR DR-15AIR For Reporting Sales and Use Tax on Certain Aircraft Purchases
Download Resource F.S. § 212.05(5)) Florida - Maximum tax on purchase of boats Download Resource F.S. § 212.02 Definitions used in Florida Sales and Use Tax Regulations
Download Resource F.S. § 212.05 Florida Sales, Storage and Use Tax Regulation
Download Resource F.S. § 212.05(1)(a)2.f(VIII) Florida Sales Tax Penalty
Download Resource F.S. § 212.0597 Florida maximum tax on fractional aircraft ownership interests
Download Resource F.S. § 212.0598 Florida Mileage Apportionment
Download Resource F.S. § 212.06 Florida Sales and Use Tax for Registered Dealers
Download Resource F.S. § 212.06(13) Sales and Use Tax - Registered Aircraft Dealers
Download Resource F.S. § 212.07(9)(b) Mandatory Penalties when not collecting Sales/Use Tax in Florida
Download Resource F.S. § 212.08(11) Florida Sales Tax Partial Exemption - Flyable Aircraft
Download Resource F.S. § 212.08(5)(i) Florida Sales Tax Exemption - Aircraft Modification Services
Download Resource F.S. § 212.08(6) 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.—
Download Resource F.S. § 212.08(7) 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.— (7) MISCELLANEOUS EXEMPTIONS
Download Resource F.S. § 212.08(7)(ee) Florida Sales Tax Exemption - Aircraft Repair and Maintenance Labor
Download Resource F.S. § 212.08(7)(ggg) Florida Sales Tax Exemption - 21 day rule for Non-Residents
Download Resource F.S. § 212.08(7)(hhh) Florida Sales Tax Exemption - Fractional aircraft ownership programs
Download Resource F.S. § 212.08(7)(rr) Florida Sales Tax Exemption - Equipment used in aircraft repair and maintenance
Download Resource F.S. § 212.08(7)(ss) Florida Sales Tax Exemption - Aircraft used by Part 121 and 129
Download Resource F.S. § 212.11(1)(b) Florida Tax Return Guidelines
Download Resource F.S. § 213.12(2) 213.12 Certain state-chartered financial institutions; immunity from certain state and local taxes.
Download Resource F.S. § 222.17 Florida Domicile Declaration
Download Resource F.S. 212.08(3) Certain Farm Equipment Exemption for Certain Farm Equipment
Download Resource FL Form GT-500002 Suggested format for Affidavit for Exemption of Aircraft Sold for Removal from the State by a Nonresident Purchaser
Download Resource FL Rule 12A-1.007 Florida Sales and Use Tax Rules for Aircraft
Download Resource FL Rule 12A-1.007(1)(b)1 Florida Sales Tax: Trade-In Allowance Rule
Download Resource FL Rule 12A-1.007(10)(g)1 6% of 1% Sales Tax rule for resellers:absolute
Download Resource FL Rule 12A-1.007(14)(b)1 Foreign Military Personal Use Tax Exemption - Aircraft
Download Resource FL Rule 12A-1.007(2)(a) 12A-1.007 Aircraft, Boats, Mobile Homes, and Motor Vehicles. (2) Purchases Outside Florida.
Download Resource FL Rule 12A-1.056 Rules for Florida Dealers submitting sales and use tax.
Download Resource FL Rule 12A-1.071 Rentals, Leases or License to Use Tangible Personal Property
Download Resource FL Rule 12A-1.071(20) Florida Sales Tax: Rental of Aircraft:absolute
Download Resource FL Rule 12A-1.071(21) Florida Sales Tax: Charter of Aircraft
Download Resource FL Rule 12A-1.071(22) Florida Sales Tax: Flight Instruction
Download Resource FL Rule 12A-1.071(23) Florida Sales Tax: Student Pilot Solo Flights
Download Resource FL Rule 12A-1.071(4) Florida Sales Tax: Lessee removes aircraft from Florida
Download Resource FL Rule 12A-1.074 Sales and Use Tax - Trade Ins
Download Resource FL Rule 12A-1.091 Florida Use Tax
Download Resource FL Statute 220.151(2)(c ) Apportionment; methods for special industries
Download Resource Florida Tax Reporter 60-020 Application of Sales and Use Tax in Florida
Download Resource Florida Transportation Standard Industry Guide Sales and Use Tax guide for air carriers, vessels and trucks
Download Resource Form DR-5 Instructions for completing the Application for Consumer's Certificate of Exemption (Form DR-5)
Download Resource Form GT-800008 Florida Sales and Use Tax Guide on Aircraft Owners and Purchasers
Download Resource LTA 11A-098 (Redacted) Letter of Technical Advice
Download Resource Sales and Use Tax on Boats Information for Dealers and Brokers Tax rules and exemptions
Download Resource TAA No. 96A-038 Technical Assistance Advisement - Florida DOR advisement on sales and use tax for buses leased for cross-country tours
Download Resource TIP No. 02A01-09) Inadvertant Sales and Use Registration Error Relief
Download Resource TIP No. 10A01-11 June 2010 New Florida Guidelines on Aircraft Exemptions
Download Resource Tax Court Cases
American Aircraft Sales Intn'l vs FL DOR Florida DOR Final Order 97-25-FOF
Download Resource Campbell vs Commissioner Profit Motive for Leasing an Aircraft to a Related Party
Download Resource Candelaria vs. United States Passive Activity Loss and Grouping Download Resource Carl M. Worley, TC Memo 1980-51 Lack of profit motive for aircraft leasing activity Download Resource Cornfeld vs Commissioner Hobby Loss and Profit Motive Download Resource Douglas TC Memo 2011-214 Depr: IRS Placed in service rules
Download Resource Dunn vs Commissioner Grouping, Ordinary and Necessary, Trade or Business Deductions
Download Resource Frank vs Commissioner Passive Activity - Aircraft Rental
Download Resource Glick vs United States Case involving Code Section 469 and
Download Resource Kelly vs Commissioner Passive Activity and Aircraft Leasing
Download Resource Kenvill vs United States Passive Activity and Aircraft Charter Activity
Download Resource Knudtson vs Commissioner Personal Use of Business Airplane/training
Download Resource Kurzet vs Commissioner Ordinary and Necessary/Personal Use of Aircraft Download Resource Lake Mead Air v US Excise Tax Not Due for Tour Flights
Download Resource Louismet vs Commissioner Hobby Loss and Aircraft Charter
Download Resource Midland Financial Co. & Subs vs Commissioner Cost Disallowance and Employee Fringe Benefits
Download Resource Morton vs United States (Hard Rock) Ordinary and Necessary/Depreciation Deduction/Like-Kind Exchange
Download Resource National Bankcorp of Alaska, Inc vs Commissioner Cost Disallowance and Employee Fringe Benefits
Download Resource Noyce vs. Commissioner Ordinary and Necessary
Download Resource O’Larey v. U.S.A. 1963 O’Larey v. U.S.A. 1963
Download Resource Petit Jean Air Service vs United States Excise Taxes - Transportation by Air
Download Resource Rabinowitz vs Commissioner Hobby Loss/Profit Motive - Aircraft Charter Company
Download Resource Richardson vs Commissioner Ordinary and Necessary
Download Resource Rosenblatt vs Commissioner Hobby Loss/Profit Motive - Aircraft Rental
Download Resource Sartor vs Commissioner Ordinary and Necessary/Flt Training
Download Resource Schumacher vs Commissioner Passive Activity Loss and Ongoing Concern
Download Resource Sharp v. U.S.A, 1961 Sharp v. U.S.A, 1961
Download Resource Shaw vs Commissioner Passive and Nonpassive Activites
Download Resource Snyder v. Commissioner, 1975 Snyder v. Commissioner, 1975
Download Resource Strangeland vs Commissioner Material Participation - Airplane Rental Operation
Download Resource Sutherland-Lumber-Southwest vs Commissioner Cost Disallowance and Employee Fringe Benefits
Download Resource Tulane M. Peterson, TC Memo Lack of substantiation for business flights
Download Resource Weekend Warrior Trailers, Inc. vs. Commissioner Lack of adequate aircraft records and business use substantiation
Download Resource Wigfall v. Commissioner, 1982 Wigfall v. Commissioner, 1982
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