Own a 1/16 to 1/2 fractional share; deduct >50% business use via §168(k) bonus + §179 up to full share cost.
Fractional ownership in a NetJets/FlexJet/PlaneSense share (typically $500K–$5M for 1/16 to 1/2) is treated as aircraft ownership for tax. Meet the >50% business-use test with documented flight logs and §274 recordkeeping — deduct 60% bonus (2024, 40% in 2025) + §179 in year 1. On a $2M 1/8 share with 70% business use, that's $840K–$1.4M year-1 deduction. Occupied hours are billed additionally. Avoids the operator/maintenance complexity of full ownership.
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TCJA killed §1031 for personal property, but aircraft-to-aircraft business-use swaps still deferred pre-2018 gains via reverse structures.
Lease your aircraft to a Part 135 charter operator; charter revenue + business-use documentation supports depreciation.
Aircraft is 'listed property' — fall below 50% qualified business use and lose accelerated depreciation with recapture.
Charter yacht through certified operator; documented business use enables §168(k) bonus depreciation + Augusta 14-day rule.