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Treasury Regulations · 26 CFR

§ 48.6421-0. Off-highway business use.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 6421

Cite as 26 CFR § 48.6421-0

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
August 8, 1985 by T.D. 8043
Issued under
26 U.S.C. § 6421
Length
48 words · about 1 min to read
Cross-references
cites 1 Code section and 1 regulation; cited by 0

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]

Other regulations under § 6421

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 8043 (50 FR 32039)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 48 Manufacturers and retailers excise taxes
  3. Subpart O Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes

Nearby sections