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Article
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 StatesTax
Grant Thornton LLP
Article
IRS Set To Publish Final Rule On Federal Excise Tax
The Internal Revenue Service (IRS) is expected soon to publish its final rule on federal excise tax (FET) exemption for aircraft management companies and owners.
United StatesTax
Holland & Knight

Michigan Court Of Appeals Resolves Issues With Statutory Interpretation Critical To Business Aircraft Sales/Use Tax Planning

In CCXLS, LLC vs. Dept. of Treasury, Michigan Court of Appeals, Doc. No. 297902, October 11, 2012, the Michigan Court of Appeals ruled that the Michigan lessor of a business jet had properly elected to collect use tax on rental receipts (as opposed to paying sales tax on the purchase price) and had entered into a valid lease agreement.

United StatesTax

Barnes & Thornburg LLP

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 StatesTax

Grant Thornton LLP

A Perfect Storm For Automotive Patent Disputes?

As the automotive industry rebounds from its recessionary levels to an all time record level of spending on vehicles and healthy profitability, one of the key drivers of the increased vehicles sales has been increased innovation and major redesigns of vehicles.

United StatesTransport

Foley & Lardner LLP

A Picture Is Not Worth A Thousand Words When It Is The Sole Evidentiary Basis For Expert Opinion

A New York federal district court excluded plaintiff's expert's opinions and granted summary judgment for the airline in De Larancuente v. American Airlines, Inc...

United StatesTransport

Schnader Harrison Segal & Lewis LLP

A Single Engine Certificate In The Hand Is Not Worth Two In The Insurance Policy

While flying from Memphis to Tampa Bay, the pilot of the Skymaster had to make an off-field emergency landing, resulting in damage to the aircraft.

United StatesTransport

Schnader Harrison Segal & Lewis LLP

Aerospace Supply Chain Limitations Limit Future Growth

According to the FAA, air travel set new records in the United States during the Thanksgiving holiday, with more than 232,000 flights carrying more than 12 million passengers from November 24 to November 28.

United StatesTransport

Aircraft Maintenance Data: A Revolution In Waiting?

The figures are stark: an Airbus A320, first introduced in 1988, is built to generate approximately 400 parameters (or pieces) of data per flight

United StatesTransport

Pillsbury Winthrop Shaw Pittman

Akin International Space Law And Policy Update

We are excited to share with you the inaugural edition of the International Space Law and Policy Update, Akin's quarterly newsletter focused on developments in international space law and policy.

United StatesTransport

Akin Space Law, Regulation And Policy Update | December 5, 2025

Despite the Thanksgiving holiday, it's been a busy couple of weeks in space.

United StatesTransport

Akin Space Law, Regulation And Policy Update | August 24, 2026

If there was ever any doubt about the Trump administration’s enthusiasm for space, it was swept aside by the August 20 release of the new National Space Transportation Policy. The wide-ranging plans lay out a roadmap for the policy and physical infrastructure to support a goal of 1,000 annual launches by 2030.

United StatesTransport

Akin Space Law, Regulation And Policy Update | May 18, 2026

Another week, another reminder that space and defense come with sky‑high costs. Congress is pushing back on a proposed 23% cut to NASA’s budget with a $24.4 billion plan, while the Trump administration has requested congressional approval for a $1.5 trillion defense budget.

United StatesTransport

Alaska Federal Court Finds Learned Intermediary And Sophisticated User Doctrines Largely Inapplicable To Passenger Claims Arising From Crash Of Modified Aircraft

The U.S. District Court for the District of Alaska recently held that a manufacturer and installer of a short-field takeoff and landing kit could not assert the learned intermediary and...

United StatesTransport

Schnader Harrison Segal & Lewis LLP

American Airlines Settles False Claims Act Allegations For Misreporting Mail Delivery Times

Last week the Department of Justice announced that American Airlines will pay over $22 million to settle claims that it falsely reported delivery times for mail

United StatesTransport

Borrower In Aircraft Purchase Transaction Not An Indispensable Party In Suit Against Guarantor

An Ohio district court has rejected an attempt by a guarantor of a borrower in an aircraft purchase transaction to dismiss claims for breach of contract on the basis that the aircraft purchaser was an "indispensable party."

United StatesTransport

Holland & Knight

Cleared Direct To Philadelphia: Straightforward Application Of Federal Venue Transfer Statute Leads To Transfer Of Washington Action Directly To Pennsylvania

A Washington federal judge granted an airline's motion to transfer an in-flight personal injury claim to Pennsylvania in Martin v. Am. Airlines, Inc.

United StatesTransport

Schnader Harrison Segal & Lewis LLP

Congressional Leadership Addresses Aviation Bill And Government Shutdown

On Thursday, September 28, U.S. Senator Tammy Duckworth spoke before a group of key Washington, D.C. aviation stakeholders. The event, held by the AeroClub of Washington, D.C., took place...

United StatesTransport

Court Rules On "Principal And Permanent Residence" Under MC Article 33

In personal injury or death cases, Article 33 of the Montreal Convention provides five jurisdictions in which an action against the airline can be brought.

United StatesTransport

Holland & Knight

District Court Analyzes New York "Long Arm" Statute To Deny Jurisdiction For Flight Attendant's Personal Injury Claims

The plaintiff alleged that she sustained injuries during a flight from Boston to Washington, D.C. while attempting to store her emergency demonstration equipment in the compartment below one of two jump seats.

United StatesTransport

Holland & Knight

Showing 281–300 of 1740 results

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