Like-Kind 1031 Exchanges with Aircraft

Research output: Contribution to journalArticlepeer-review

Abstract

Owning an aircraft for business purposes is typically undertaken for efficiency and for keeping up with the constantly changing business environment. Acquiring an aircraft usually entails a hefty capital outlay, coupled with significant maintenance and operating costs.
Original languageAmerican English
JournalThe CPA Journal
Volume80
StatePublished - Apr 2010

Keywords

  • aircraft ownership
  • tax free exchanges
  • like kind exchange
  • business airplanes
  • Internal Revenue law

Disciplines

  • Business
  • Aviation

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