### Question
How does Computation of Taxable Income define qualified business use?


### Answer
Under *26 U.S.C. § 280F*, **qualified business use** is defined as:

> 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**

