Aircraft Tax Learning Center

• Frequently Asked Questions About Aircraft Taxes
• Software User Guide
• Base aircraft valuation formula (also known as Standard Industry Fare Level formula or SIFL) Basics
• Internal Revenue Code Section 274(c) Foreign Travel Adjustments
• Internal Revenue Code Section 274 Entertainment Disallowance Rules
• Internal Revenue Code Section 280F Qualified Business Use Basics
• Calculate distance (statute miles, kilometers, nautical miles) between Airports and air fields
• Section 274 Commuting Expense Disallowance Rules
• SEC Incremental Costs for Corporate Aircraft Travel for Named Executive Officers