employee use
(3) Deductions of employee (A) In general Any employee use of listed property shall not be treated as use in a trade or business for purposes of determining the amount of any depreciation deduction allowable to the employee (or the amount of any deduction allowable to the employee for rentals or other payments under a lease of listed property) unless such use is for the convenience of the employer and required as a condition of employment. (B) Employee use For purposes of subparagraph (A), the term “employee use” means any use in connection with the performance of services as an employee.