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Code · CFR · Title 26 — Internal Revenue · Part 48 · § 48.6427-0

§ 48.6427-0. Off-highway business use.

47 words·~1 min read·/us/cfr/t26/s§ 48.6427-0·

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For purposes of the regulations under section 6427, after March 31, 1983, the term “off-highway business use” is used in lieu of the term “qualified business use” and has the same meaning as “qualified business use” under § 48.6421-1(b). [T.D. 8043, 50 FR 32046, Aug. 8, 1985]
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  • T.D. 8043
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§ 48.6427-0
Off-highway business use.
Treas. Dec.T.D. 8043
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