Qualified business use
(2) Qualified business use(i) In general. Except as provided in paragraph (d)(2)(ii) of this section, the term qualified business use means any use in a trade or business of the taxpayer. The term qualified business use does 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 1.280F-3T. (ii) Exception for certain use by 5-percent owners and related persons(A) In general. The term qualified business use shall not include: