 | United States - 1988 - 1290 páginas
...the taxpayer directly in a trade or business, (ii) any vehicle used by the taxpayer directly in the trade or business of transporting persons or property for compensation or hire, and (iii) under regulations, any truck or van. (6) Business use percentage (A) In general The term... | |
 | 1993 - 892 páginas
...by the taxpayer directly in a trade or business. (ii) Vehicle used by the taxpayer directly in the trade or business of transporting persons or property for compensation or hire, or (iii) Commuter highway vehicle as defined in section 46(c)(6)(B). (d) Business use percentage —... | |
 | 1998 - 672 páginas
...by the taxpayer directly In a trade or business, (II) Vehicle used by the taxpayer directly In the trade or business of transporting persons or property for compensation or hire, or (III) Commuter highway vehicle as defined in section 46(c)(6)(B). (d) Business use percentage—... | |
 | 1989 - 268 páginas
...use exclusively in police, fire fighting, or similar activities, are generally exempt from tax. 44 The tax applies generally to passenger vehicles of...for use exclusively in the active conduct of a trade or business of transporting persons or property for compensation or hire. 48 The tax does not apply... | |
 | United States. Congress. House. Committee on Ways and Means - 1985 - 404 páginas
...truck or van (under regulations to be issued), and any vehicle used by the taxpayer directly in the trade or business of transporting persons or property for compensation or hire (eg cab, moving van, etc.). "Listed property" which has a business use of not greater than fifty percent... | |
 | 1985 - 1292 páginas
[ O conteúdo desta página está restrito ] | |
 | 1990 - 2304 páginas
[ O conteúdo desta página está restrito ] | |
 | 1991 - 42 páginas
...passenger vehicle for use by the purchaser or lessee exclusively (other than a de minimis amount) in the active conduct of a trade or business of transporting persons or property for compensation or hire. (2) Aircraft above $250,000.— The tax applies to aircraft above $250,000, with exceptions for aircraft... | |
 | United States - 1991 - 1662 páginas
[ O conteúdo desta página está restrito ] | |
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Vehicle used by the taxpayer directly in the trade or business of transporting persons or property for compensation or hire, or (iii) Truck or van that is a qualified nonpersonal use vehicle as defined under § 1.274-5T(k). (d) Business use percentage.... 
