qualified sale
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4682 — for purposes of this subchapter (8 versions over time)
For purposes of subparagraph (A), the term “qualified sale” means any sale by the manufacturer, producer, or importer of any substance—
(i) for use by the purchaser as a propellant in metered dose inhalers, or
(ii) for resale by the purchaser to a 2d purchaser for such use by the 2d purchaser.
26 U.S.C. § 483 — for purposes of this section
For purposes of this subsection, the term “qualified sale” means any sale or exchange of land by an individual to a member of such individual's family (within the meaning of section 267(c)(4)).
26 U.S.C. § 25E — for purposes of this section
The term "qualified sale" means a sale of a motor vehicle—
(A) by a dealer (as defined in section 30D(g)(8)),
(B) for a sale price which does not exceed $25,000, and
(C) which is the first transfer since the date of the enactment of this section to a qualified buyer other than the person with whom the original use of such vehicle commenced.