www.lanepowell.com/Our-Insights/222002/IRS-Releases-Final-Regulations-for-Aircraft-Management-Services-Exemption-to-Federal-Excise-Tax
www.gtlaw.com/en/insights/2021/5/non-recourse-financing-tax-deductions-internal-revenue-code-at-risk-rules-aircraft-purchases
www.crowell.com/NewsEvents/AlertsNewsletters/all/Aircraft-Expenses-IRS-Clarifies-Position-on-Deductions-by-Sole-Proprietors
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