Tax Code Fun
June 12, 2008
As part of research for a forthcoming Tax Foundation piece, I came across this gem of definitional tautology:
Internal Revenue Code Sec. 141(b):
(6) PRIVATE BUSINESS USE DEFINED.–
(A) IN GENERAL—For purposes of this subsection, the term “private business use” means use (directly or indirectly) in a trade or business carried on by a person other than a governmental unit.[…]
(7) GOVERNMENT USE DEFINED.–The term “governmental use” means any use other than a private business use.
So, private use is defined as everything but a government use, and government use is defined as everything but a private use. Useful!
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