View all text of Subpart O [§ 48.6412-1 - § 48.6715-1]
§ 48.6427-0 - Off-highway business use.
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).