2001 Tax Help Archives  

Publication 535 2001 Tax Year

Definitions

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This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

The following definitions apply throughout this chapter.

Clean-burning fuels. The following are clean-burning fuels.

  1. Natural gas.
  2. Liquefied natural gas.
  3. Liquefied petroleum gas.
  4. Hydrogen.
  5. Electricity.
  6. Any other fuel that is at least 85% alcohol (any kind) or ether.

Motor vehicle. A motor vehicle is any vehicle that has four or more wheels and is manufactured primarily for use on public streets, roads, and highways. It does not include a vehicle operated exclusively on a rail or rails.

Nonqualifying property. This is property used in the following ways.

  1. Predominantly outside the United States.
  2. Predominantly to furnish lodging or in connection with the furnishing of lodging.
  3. By certain tax-exempt organizations.
  4. By governmental units or foreign persons or entities.

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