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 language | American English |
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Journal | The CPA Journal |
Volume | 80 |
State | Published - Apr 2010 |
Keywords
- aircraft ownership
- tax free exchanges
- like kind exchange
- business airplanes
- Internal Revenue law
Disciplines
- Business
- Aviation