Flight Over Water
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A single-engine land airplane may fly over water if it remains within gliding distance of land. If it goes farther than gliding distance, or 50 miles (whichever is less), there must be an approved life jacket for all persons on board. If farther than 100 miles from shore, it must have life rafts with sufficient capacity to accommodate all persons on board the airplane. The life raft must have emergency stores such as water purification tablets, food, flares, signal mirror and first air kit.