26 CFR § 48.6421-0
Off-highway business use
June 25, 2020
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]
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