26 CFR 48.6427-0 - Off-highway business use.

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TITLE 26 - INTERNAL REVENUE

CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER D - MISCELLANEOUS EXCISE TAXES

PART 48 - MANUFACTURERS AND RETAILERS EXCISE TAXES

subpart o - REFUNDS AND OTHER ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO RETAILERS AND MANUFACTURERS TAXES

48.6427 - 0 - Off - highway business use.

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 48.64211(b).

[T.D. 8043, 50 FR 32046, Aug. 8, 1985]

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