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Life is a Beech

15 Pages Posted: 28 Jan 2008  

Joel S. Newman

Wake Forest University - School of Law


The right of a corporate employee to get a free ride on the corporate jet - especially for nonbusiness purposes - is a popular, and costly fringe benefit. In 1984 and 1985, Congress and the Treasury fought over legislation and regulations that would tax the value of these free rides to the employees who took them. This article tells the story of that political fight, paying particular attention to the efforts of Robert Dole, then Senator from Kansas, a major hub of private plane manufacturers.

Keywords: taxation, fringe benefits, airplanes

JEL Classification: H20

Suggested Citation

Newman, Joel S., Life is a Beech. Tax Notes, Vol. 38, No. 5, 1988. Available at SSRN:

Joel S. Newman (Contact Author)

Wake Forest University - School of Law ( email )

P.O. Box 7206
Winston-Salem, NC 27109
United States

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