federal_register: 2010-11767

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2010-11767 Qualified Nonpersonal Use Vehicles Rule This document contains final regulations relating to qualified nonpersonal use vehicles as defined in section 274(i). Qualified nonpersonal use vehicles are excepted from the substantiation requirements of section 274(d)(4) that apply to listed property as defined in section 280F(d)(4). These final regulations add clearly marked public safety officer vehicles as a new type of qualified nonpersonal use vehicle. These final regulations affect employers that provide their employees with qualified nonpersonal use vehicles and the employees who use such vehicles. 2010-05-19 2010 5 https://www.federalregister.gov/documents/2010/05/19/2010-11767/qualified-nonpersonal-use-vehicles https://www.govinfo.gov/content/pkg/FR-2010-05-19/pdf/2010-11767.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations relating to qualified nonpersonal use vehicles as defined in section 274(i). Qualified nonpersonal use vehicles are excepted from the substantiation requirements of section 274(d)(4) that apply to listed... 1545-BH65

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