AINsight: 100% Depreciation and Aircraft Personal Use
A business or taxpayer can take bonus depreciation deductions if the owner uses the aircraft in its trade or business or for production of income.
David G. Mayer
AIN Contributor
About the author

David G. Mayer is a partner in the global Aviation Practice Group at Shackelford, Bowen, McKinley & Norton in Dallas, which handles private aircraft matters, including regulatory compliance, tax planning, purchases, sales, leasing and financing, risk management, insurance, aircraft management and operations, hangar leasing, and related corporate work. Mayer frequently represents corporations and high and ultra-high-net worth individuals and other aircraft owners, flight departments, lessees, borrowers, operators, sellers, purchasers, corporations and managers, as well as lessors and lenders. He can be contacted at dmayer@shackelford.law.

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