listed property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 280F — for purposes of this section (3 versions over time)
Except as provided in subparagraph (B), the term "listed property" means—
(i) any passenger automobile,
(ii) any other property used as a means of transportation,
(iii) any property of a type generally used for purposes of entertainment, recreation, or amusement, and
(iv) any other property of a type specified by the Secretary by regulations.