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SECTION 3. DEFINITIONS

Internal Revenue Bulletin 2002-17 · 2026-10-03 edition · updated 2026-10-04 · United States

The following definitions apply solely for purposes of this revenue procedure:

.01 Qualifying Vehicle . A qualifying vehicle is a vehicle for which depreciation is determined under § 168 and that is described in asset class 00.241, 00.242, 00.26, or 00.27 of Rev. Proc. 87–56, or a converter dolly (converter gear) for which depreciation is determined under § 168.

.02 Original Tires . Original tires are the first set of tires installed on a qualifying vehicle acquired by the taxpayer whether or not the vehicle was equipped with tires when acquired.

.03 Replacement Tires . Replacement tires are all other tires installed on a qualifying vehicle following acquisition of the vehicle by taxpayer.

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▸Contents — Internal Revenue Bulletin 2002-17
Internal Revenue Bulletin 2002-17

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