StacksVerified U.S. regulatory reference

26 CFR §48.6427-0

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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).