# Depreciation of Vans and Light Trucks
> **IRS** · Temporary regulations. · Published 2003-07-07 · Effective 2003-07-07 · 68 FR 40129
## Document
- **Document number:** 03-17085
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 40129
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-07-07
- **Effective date:** 2003-07-07
- **Treasury docket:** TD 9069
## Abstract

This document contains temporary regulations relating to the definition of passenger automobiles for purposes of section 280F(a). These temporary regulations affect certain taxpayers that use vans and light trucks in their trade or business.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/07/07/03-17085/depreciation-of-vans-and-light-trucks)
---
*AI Analytics · CC0 1.0*