4.1. ERMUSR 05-12-2009 - Laserfiche WebLink

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Page 7 of 7 squad is not a part of City M's police or fire departments. The director's vehicle is a sedan which is painted with insignia and words identifying the vehicle as being owned by the City's rescue squad. C, when not on a regular shift, is on call at all times. The C~ v's official policy regarding clearly marked public safety c lcer vehicles prohibits personal use (other than for commuting) of the vehicle outside of the limits of the public safety officer's obligation to respond to an emergency. When not using the vehicle to respond to emergencies, City M authorizes C to use the vehicle only for commuting, personal errands on the way between work and home, and personal errands within the limits of C's obligation to respond to emergencies. With respect to these authorized uses, the vehicle is not subject to the substantiation requirements of section 274 (d) and the value of these uses is not includable in C's gross income. (1) Definitions. For purposes of section 274 (d) and this section, the terms automobile and vehicle have the same meanings as prescribed in Sec. Sec. 1.61-21(d)(1)(ii) and 1.61-21(e)(2), respectively. Also, for purposes of section 274 (d) and this section, the terms employer, employee and personal use have the same meanings as prescribed in Sec. 1.274-6T(e). (m) * * * However, paragraph (j)(3) of this section applies to expenses paid or incurred after September 30, 2002, and paragraph (k) applies to clearly marked public safety officer vehicles, as defined in 1.274-5(k)(3), only with respect to uses occurring after January 1, 2009. Par. 4. Section 1.274-5T is revised by amending paragraphs (k) and (1) as follows: Sec. 1.274-5T Substantiation requirements (temporary). i * * * (k) and (1) [Reserved]. For further guidance, see Sec. Sec. 1.274- 5 (k) and (1) . * * * * * Par. 5. Section 1.280E-6 is amended by revising paragraph (b)(2)(ii) to read: Sec. 1.280E-6 Special rules and definitions. * * * * * (b) * * * (2) * * * (ii) Exception. The term "listed property " does not include any vehicle that is a qualified nonpersonal use vehicle as defined in section 274(i) and Sec. 1.274-5(k). * * * * * Steven Miller, Acting Deputy Commissioner for Services and Enforcement. (FR Doc. E8-12805 Filed 6-6-08; 8:45 am] BILLING CODE 4830-01-P http://fi-vvebgate3.access.gpo.gov/cgi-bin/waisgate.cgi?WAISdocID=09682228956+4+0+0&WAISacti... 6/ 10/2008