26 CFR 48.6421-0 - Off-highway business use.

§ 48.6421-0 Off-highway business use.
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).
[T.D. 8043, 50 FR 32039, Aug. 8, 1985]

Title 26 published on 2014-04-01

no entries appear in the Federal Register after this date.

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