http://www.advocatetax.com/1287/how-to-qualify-your-flight-school-aircraft-as-an-active-trade-or-business-2/ The aviation professionals at Advocate provide turnkey aircraft tax consulting services designed to maximize income tax savings, minimize sales and use tax costs, control property tax, and avoid federal excise tax, all within the strict mandates of the Federal Aviation Administration Regulations. Thu, 16 Dec 2010 16:14:22 -0500 hourly 1 http://wordpress.org/?v=3.2.1