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

§ 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. 6421-1(b).

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