附註:Includes bibliographical references (page 319) and index.
Copyright; Contents; Preface; Acknowledgments; Part 1 Buying or Selling an Aircraft; Chapter 1 Buying and Selling an Aircraft; Laws Governing Aircraft Sales Transactions; Key Ingredients for an Aircraft Buy/Sell Agreement; Legal Aspects of Aircraft Financing; Chapter 2 Entity Choices for Aircraft Ownership; Individual Ownership; Partnership; Co-Ownership; Limited Liability Company; Corporations; Summary; Part 2 Recording and Registration; Chapter 3 Recording Aircraft Ownership and Liens; The Federal Registry; The Basics of Recording Interests in Aircraft; Special Recording Topics.
Aircraft Title InsuranceChapter 4 Aircraft Registration; Eligibility for Registration; Registration Procedures; The Registration Certificate; Aircraft Registration Markings; Import/Export Issues; Chapter 5 Aircraft Registration for Non-U.S. Citizens; Noncitizen U.S. Corporations; Trusts; Voting Trusts; Part 3 Aircraft Storage and Maintenance; Chapter 6 Hangar and Tie-Down Agreements; Hangar Leases; Tie-Down Agreements; Chapter 7 Legal Basics of Aircraft Maintenance; Overview; Inspection Requirements; Record Keeping; Inoperative Equipment; Airworthiness Directives.
Getting Your Aircraft Back in ServiceMaintenance Contract Issues; Chapter 8 Airworthiness; Is My Aircraft Airworthy?; Review of Selected Airworthiness Cases; Analysis; Part 4 Liability Issues for Aircraft Owners; Chapter 9 Insurance; General Description of Policy; Data Page; Definitions; Liability Coverage; Aircraft Damage Coverage; General Exclusions; Coverage for Medical Expenses; Nonowned Aircraft; General Provisions; Chapter 10 Liability Releases; Will a Release Work?; Drafting Considerations; Chapter 11 Liability for Federal and State Laws; The FAA and Aircraft Ownership; Customs.
State LawsPart 5 Aircraft Cost Sharing; Chapter 12 Aircraft Leasing; Lease Agreements; Chapter 13 Multiple Ownership Arrangements; Drafting Considerations; Aircraft Operating and Maintenance Rules; Fractional Ownership; Part 6 Tax Issues for Aircraft Owners; Chapter 14 Aircraft-Related Business Expenses; Section 162; Depreciation Expense; Hobby Loss; Compliance Issues; Charitable Use of Your Aircraft; Chapter 15 Nontaxable Exchanges; Like-Kind Exchanges; Involuntary Conversions; Chapter 16 Tax Implications of Aircraft Leasing; Chapter 17 State and Local Taxes; Sales and Use Taxes.
Personal Property Taxes and Registration FeesSelected Bibliography; Index; ABOUT THE AUTHOR.
摘要:Packed with flow charts, diagrams, and legal case briefs, and complete with a CD-ROM containing customizable forms, agreements and checklists, A Legal and Tax Guide for Aircraft Owners belongs on the shelf of every pilot, plane owner, and flight department manager. You'll find IRS and FAA rules simplified and explained; legal tips for leasing your aircraft; advice on how to protect yourself when buying or selling an aircraft; what you should know about your aircraft insurance policy, your hangar lease and state and local taxes.
