"Peter R." wrote:
...the winner purchases another business aircraft that
qualifies for a 1031 like-kind aircraft exchange, then
does not aggressively depreciate the second aircraft.

Would that indefinitely defer the depreciation recapture
of the winning aircraft?


Yes it will, if one finds a "qualified intermediary" for purpose of
section 1031 willing to get involved in aircraft deals and seller
doesn't mind that complication. However, there may be little to
aggressively depreciate after the exchange.

Fred F.