Predominant use.

Predominant use. The provisions of paragraph (d)(4)(vi) of this section apply in determining under subdivision (i)(c) of this subparagraph whether such property is used predominently outside the United States by such third person.
The provisions ofparagraph (d)(4)(vi)of this section apply in determining under subdivision (i)(c) of this subparagraph whether such property is used predominently outside the United States by such third person.

Source

26 CFR § 1.993-3


Scoping language

None
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