### Question
What is the definition of qualified business use?


### Answer
The definition of **qualified business use** is as follows in *26 U.S.C. § 280F*:

> any use in a trade or business of the taxpayer

#### 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**

