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Searching Content indexed under Aviation by Grant Thornton LLP ordered by Published Date Descending.
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Lawmakers Extend Aviation Taxes For 15 Months
President Obama has signed a bill reauthorizing the Federal Aviation Administration (FAA) and extending aviation taxes for 15 months.
United States
25 Jul 2016
2
Senate Abandons Effort To Add Technical Corrections And Solar Energy To FAA Bill
The Senate last week abandoned efforts to craft a broader tax package to be included with a reauthorization of the Federal Aviation Administration (FAA).
United States
20 Apr 2016
3
IRS Memorandum Addresses Application Of Like-Kind Exchange Rules And Aircraft Held For Trade Or Business Use
In a recent Internal Legal Memorandum to the field, the IRS National Office determined that an aircraft was held for productive use in a trade or business for purposes of applying the Section 1031 nonrecognition provisions.
United States
4 Feb 2016
4
MACRS Recovery Period Change Required For Change In Use Of Airplane
The IRS has advised in a recent internal legal memorandum (ILM 2012-28-036) that a partnership’s switch from using an airplane primarily in its trade or business to primarily leasing the airplane to a commercial carrier represented a change in use that requires an adjustment to the recovery period of the airplane starting with the year the use changed.
United States
6 Aug 2012
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