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TREAS/IRS RIN: 1545-AX10 Publication ID: Fall 2005 
Title: Highway Vehicle--Definition 
Abstract: This regulation provides amendments to regulations relating to definition of a highway vehicle. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 48   
Legal Authority: 26 USC 7805    26 USC 4051   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/06/2002  67 FR 38913   
Public Hearing  02/27/2003    
Final Action  11/00/2005    
Additional Information: REG-103829-99 Drafting attorney: Celia Gabrysh (202) 622-3130 Reviewing attorneys: Frank Boland (202) 622-3130 and Lewis Fernandez (202) 622-3000 Treasury attorney: John Parcell (202) 622-2578 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Celia Gabrysh
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5309,
Washington, DC 20224
Phone:202 317-6855
Fax:202 317-6733
Email: celia.gabrysh@irscounsel.treas.gov