 | 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... | |
 | 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. Congress. House. Committee on Ways and Means - 1993 - 362 páginas
...for use exclusively in police, fire fighting, or similar activities, are generally exempt from tax. "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. MThe tax does not apply to... | |
 | United States. Congress. Joint Committee on Taxation - 2005 - 450 páginas
...Exceptions are provided for any ambulance, hearse, or any vehicle used by the taxpayer directly in the trade or business of transporting persons or property for compensation or hire. 464 Temp. Treas. Reg. sec. 1.274-5T(k). Examples of exempted trucks include flatbed trucks, refrigerated... | |
 | CCH - 2007 - 172 páginas
...ambulance, hearse, or combination ambulancehearse used in your trade or business • A vehicle used in your trade or business of transporting persons or property for compensation or hire. • Any truck or van that is a qualified nonpersonal use vehicle. A truck or van is a qualified nonpersonal... | |
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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.... 