Qualified business use

Qualified business use (i)In general.Except as provided inparagraph (d)(2)(ii)of this section, the termqualified business usemeans any use in a trade or business of the taxpayer. The termqualified business usedoes not include use for which a deduction is allowable under section 212. Whether the amount of qualified business use exceeds 50 percent is determinative of whether the investment tax credit and the accelerated percentages under section 168 are available for listed property (or must be recaptured).See 1.280F3T.


26 CFR § 1.280F-6

Scoping language

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