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]
Cross-references to the CFR
48.6421-1
26 C.F.R. § 48.6427-0: Off-highway business use. | Justis AI