GKGF&S Resources and Publications

As leaders in the business aviation marketplace, our expertise ranges from tax related issues to document preparation and purchase and sales of aviation industry companies, such as management and charter operators, FBO repair facilities and fractional companies. We also act as a resource by providing information to help you better navigate the complexities of the aircraft transaction process, and cultivate extensive contacts and relationships with the manufacturers, dealers, brokers, lenders, management/charter companies and fractional providers.

We offer an extensive library of business aviation related documents that can educate you on current issues and help you make more informed decisions.


The following list is a full archive of GKFG&S reports that are available to you for download:

Aviation Transaction Structuring

Properly Structuring the Acquisition and Operation
of Business Aircraft (Part 1)

Properly Structuring the Acquisition and Operation
of Business Aircraft (Part 2)

Fractionals are not all Created Equal

The Coming of Age of Fractional Aircraft Ownership Programs

Critical First Steps in Buying and Selling an Aircraft

Business Jet Ownership - There's Never Been a Better Time

 

Federal Tax Planning

New Federal Excise Tax Liabilities for Whole Aircraft Operations
Under FAR Part 91 and for Fractional Ownership

Income Tax Implications of the Revisions to Op Spec A008:
Did the FAA Raise Your Taxes?

Maximizing Corporate Aircraft Deductions

Deducting Expenses Relating to Employee Use of Corporate Aircraft

Conducting a Reverse Tax-Free Exchange

IRS Issues Proposed Regulations on Entertainment Use of Business Aircraft

IRS Publishes Guidance for Calculating Disallowance of Expense Deductions
for Recreational use of Corporate Aircraft

Personal Use of Corporate Aircraft: Loss of Tax Write-Off's

A Primer on Aircraft Related Depreciation and Operating Expense Deductions

Maximizing Federal Tax Deductibility of Aircraft Operating Expenses

Charging for use of Corporate Aircraft: Federal Excise Taxes

Reimbursement for Personal Use of a Business Aircraft: The FAA vs. The IRS

Private Aviation Security Programs: Requiring Employees
to Use Employer-Provided Aircraft for Personal Flights
Can Have Income Tax Consequences

Use of a Special Purpose Entity for Aircraft: A Trap for the Unwary

The Great Aircraft Tax Shelter: Careful Planning Required

Extension of Bonus Depreciation Rules by Keith and Troy - Oct 2004

 

State and Local Tax Planning

State Sales Tax Considerations in Aircraft Purchases

State Sales and Use Tax: Myths and Truths

Minimizing Sales Tax Exposure in Aircraft Acquisitions

 

IRS, FAA, DOT Regulatory / Compliance Issues

Charter Management: New Directions from the FAA

Charter Management and the FAA: An Update

Obtaining Authority to Conduct On-Demand Air Charter
Operations under Part 135

Is Getting an FAA Charter Certificate for You?

Cape Town Treaty

 

Other Topics

Globalization of Business Aircraft Ownership:
Increasing Volume of Cross-Border Transactions Creates
New Challenges for Aircraft Buyers and Sellers

Private Air Travel Options in the 21st Century

Assessing Aircraft Ownership Options Available Today

 

Galland, Kharasch, Greenberg, Fellman & Swirsky, P.C. • Phone: (202) 342-5251 • Fax: (202) 965-5725 • info@aviationtaxlawyer.com