26 C.F.R. § 48.6427-0 Off-highway business use.
Title 26 - Internal Revenue
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). [T.D. 8043, 50 FR 32046, Aug. 8, 1985]
Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart O—Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes
§ 48.6427-0 Off-highway business use.
