Code of Federal Regulations · Section
§ 48.6421-0 — -0 Off-highway Business Use
26 C.F.R. § 48.6421-0
View:
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).
Authorizing Statute
-
Registration and bond26 U.S.C. § 4101
-
Certain taxes on sales and services26 U.S.C. § 6416
-
Time for filing returns and other documents26 U.S.C. § 6071
-
Definitions; special rule; administrative authority26 U.S.C. § 4083
-
Certain tax-free sales26 U.S.C. § 4221
-
Imposition of tax26 U.S.C. § 4081
-
Exemptions for diesel fuel and kerosene26 U.S.C. § 4082
-
Fuels not used for taxable purposes26 U.S.C. § 6427
-
Definitions and special rules26 U.S.C. § 4052
-
Rules and regulations26 U.S.C. § 7805
-
Gas guzzler tax26 U.S.C. § 4064