qualified automobile demonstration use
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 132 — for purposes of this section
For purposes of subparagraph (A), the term “qualified automobile demonstration use” means any use of an automobile by a full-time automobile salesman in the sales area in which the automobile dealer's sales office is located if—
(i) such use is provided primarily to facilitate the salesman's performance of services for the employer, and
(ii) there are substantial restrictions on the personal use of such automobile by such salesman.