SECTION 1. PURPOSE AND SCOPE
Internal Revenue Bulletin 2001-51 · 2026-10-03 edition · updated 2026-10-04 · United States
Q–1. What is the purpose of this rev- enue procedure?
Q–2. Who may use the simplified methods in this revenue procedure?
Q–3. What vehicles are demonstration automobiles that qualify for the simplified methods?
Q–4. For which employees can the simplified methods be used?
Q–5. Does this revenue procedure describe all of the methods for determin- ing and substantiating the value of the use of demonstration vehicles provided to employees by automobile dealerships?
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