"Victor J. Osborne, Jr." wrote:

Do you have any backup for this, i.e. IRS ruling or opinions? I am told it
is actual expenses only. An A36 rents nearby at $235/hr dry. I deduct
fuel only (approx. $65/hr) & add perhaps $5 for oil.

Am I to assume that you are not flying the rental A36, but rather your own
aircraft?

One interpretation of your paragraph is that you rent the aircraft for
$235, but only deduct fuel and oil.

--
Peter