Sec. 1.179A-1 Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle refueling property. [Reserved]
[T.D. 8606, 60 FR 39649-39652, Aug. 3, 1995. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]