### Question
What is the definition of unrecovered basis?


### Answer
The definition of **unrecovered basis** is as follows in *26 U.S.C. § 280F*:

> the adjusted basis of the passenger automobile determined after the application of subsection (a) and as if all use during the recovery period were use in a trade or business (including the holding of property for the production of income)

#### Citation:
  - *26 U.S.C. § 280F*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

