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https://www.law.cornell.edu/cfr/text/26/1.274-10#:~:text=The%20occupied%20seat%20hours%20or%20miles%20for%20a,three%20passengers%20results%20in%2018%20occupied%20seat%20hours%3B
https://www.law.cornell.edu/cfr/text/26/1.274-10
The occupied seat hours or miles for a flight is the number of hours or miles flown for the flight multiplied by the number of seats occupied on that flight. For example, a flight of 6 hours with three passengers results in 18 occupied seat hours;
https://corpgov.law.harvard.edu/2012/09/08/new-personal-use-of-corporate-aircraft-tax-rules/
The number of occupied seat hours or miles — the occupied seat hours or miles for a flight is equal to the product of the number of hours or miles flown and the number of seats occupied on that flight (e.g., a flight of 6 hours with 3 passengers results in 18 occupied seat hours);
https://www.irs.gov/pub/irs-utl/allocation-methods_aircraft.pdf
*Occupied seat hours equals flight hours multiplied by total passengers for that flight. **A deadhead flight takes on the character of the flight it is associated with on the flight log. For the OSH calculations, t …
https://www.journalofaccountancy.com/news/2012/jul/20126158.html
The methods of allocating costs to flights are based on occupied seat hours or occupied seat miles (defined as the total hours or total miles flown by passengers multiplied by the number of occupied passenger seats).
https://www.federalregister.gov/documents/2012/08/01/2012-18693/deductions-for-entertainment-use-of-business-aircraft
The occupied seat hours or miles for a flight is the number of hours or miles flown for the flight multiplied by the number of seats occupied on that flight. For example, a flight of 6 hours with three passengers results in 18 occupied seat hours;
https://www.gkglaw.com/site/files/federal_income_tax_treatment_of_personal_use_of_aircraft.pdf
Seat Hour/ Seat Mile Methods 4At the end of the tax year, all occupied seat miles (or hours) in all three buckets are totaled 4The sum of all expenses subject to disallowance is divided by the total sum of occupied seat miles (or hours) in all 3 buckets 4The average cost per occupied seat mile (or hour) for the taxable year is determined
https://www.journalofaccountancy.com/issues/2006/oct/takingflight.html
Total occupied passenger seat-hours are 5,000 hours; the cost per occupied seat-hour is $2,000. If specified individuals used 1,000 occupied seat-hours, then $2 million of depreciation and other deductions would be disallowed if none of the specified individuals reimbursed the company or had any portion of the $2 million added to their W-2s.
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