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Text of Final IRS Regs on Qualified Non-Personal Use Vehicles; Clearly Marked Safety Officer Vehicles Now Qualify
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
May 19, 2010
Excerpt: This document contains final regulations relating to qualified non-personal use vehicles as defined in section 274(i). Qualified non-personal use vehicles are excepted from the substantiation requirements of section 274(d)(4) that apply to listed property .... These final regulations add clearly marked public safety officer vehicles as a new type of qualified nonpersonal use vehicle.... These regulations apply to uses of clearly marked public safety officer vehicles occurring after May 19, 2010.

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