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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2005-14 · 2026-10-03 edition · updated 2026-10-04 · United States

To minimize disputes regarding the determination of whether a truck body satisfies the weight-based exclusion provided in § 4051(a)(2) of the Internal Revenue Code, the Service, as a matter of administrative convenience, has established certain body type classification safe harbors.

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▸Contents — Internal Revenue Bulletin 2005-14
Internal Revenue Bulletin 2005-14

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