GroundRules
26 CFR 48.6421-0: -0 Off-highway business use.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
- Subpart O—Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes
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).
Collected 2026-08-27T02:25:11Z. Source file · JSON