related party of the lessor (or owner) of the aircraft, is qualified business use for purposes of § 280F. SAM. i AURAE T OPERATIONS LEGISEATIVE a KODIATOM, ADVOCACY At :WORK INK & COMMERCE EDUCAIION a CAR IIR DUELOPfil ENT ROSINESSMAICACENENr RA SOUNCES National BuSI nets AviatIon Association 1299