### Question
How does GENERAL PROVISIONS define nontaxable use?


### Answer
Under *26 U.S.C. § 6715*, **nontaxable use** is defined as:

> given such term by section 4082(b).

#### Citation:
  - *26 U.S.C. § 6715*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter B-Assessable Penalties > PART I-GENERAL PROVISIONS**

