Publication 535 |
2001 Tax Year |
Definitions
The following definitions apply throughout this chapter.
Clean-burning fuels.
The following are
clean-burning fuels.
- Natural gas.
- Liquefied natural gas.
- Liquefied petroleum gas.
- Hydrogen.
- Electricity.
- 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.
- Predominantly outside the United States.
- Predominantly to furnish lodging or in connection with the
furnishing of lodging.
- By certain tax-exempt organizations.
- By governmental units or foreign persons or entities.
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