26 C.F.R. § 48.6421-0
Current through October 31, 2024
For purposes of the regulations under section 6421, 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 § 48.6421-4(b) .
26 C.F.R. §48.6421-0