unrecovered basis
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 280F — for purposes of this section (2 versions over time)
For purposes of subsection (a)(1), the term “unrecovered basis” means the adjusted basis of the passenger automobile determined after the application of subsection (a) and as if all use during the recovery period were use in a trade or business (including the holding of property for the production of income).