Tax Code Fun

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!


Related Articles