off-highway business use
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4041 — in this section
For purposes of this subsection, the term “off-highway business use” has the meaning given to such term by section 6421(e)(2); except that such term shall not, for purposes of subsection (a)(1), include use in a diesel-powered train.
26 U.S.C. § 6421 — for purposes of this section
The term “off-highway business use” means any use by a person in a trade or business of such person or in an activity of such person described in section 212 (relating to production of income) otherwise than as a fuel in a highway vehicle—
(i) which (at the time of such use), is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or
(ii) which, in the case of a highway vehicle owned by the United States, is used on the highway.
26 U.S.C. § 6421 — for purposes of this section
The term “off-highway business use” shall include any use in a vessel employed in the fisheries or in the whaling business.
26 U.S.C. § 6421 — for purposes of this section (2 versions over time)
The term “off-highway business use” shall include any use in a vehicle which meets the requirements described in clause (ii).