# Treas. Reg. § 48.6427-0: Off-highway business use.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-48.6427-0>. Interprets 26 U.S.C. § 6427.

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]