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private business use

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 141 — in this section

For purposes of this subsection, the term “private business use” means use (directly or indirectly) in a trade or business carried on by any person other than a governmental unit. For purposes of the preceding sentence, use as a member of the general public shall not be taken into account.