C-CPI-U automobile component
Defined in 1 place of the United States Code.
The term "C-CPI-U automobile component" means the automobile component of the Chained Consumer Price Index for All Urban Consumers (as described in section 1(f)(6)).
Source
- 2017–present26 U.S.C. § 280FInternal Revenue Code · Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes · for purposes of this section