listed property
Defined in 1 place of the United States Code.
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.
Source
- 2017–present26 U.S.C. § 280FInternal Revenue Code · Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes · for purposes of this section
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,
(iv) any computer or peripheral equipment (as defined in section 168(i)(2)(B)), “and” 1
(v) any other property of a type specified by the Secretary by regulations.
Source
- 2010–201726 U.S.C. § 280FInternal Revenue Code · Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes · for purposes of this section
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,
(iv) any computer or peripheral equipment (as defined in section 168(i)(2)(B)),
(v) any cellular telephone (or other similar telecommunications equipment), and
(vi) any other property of a type specified by the Secretary by regulations.
Source
- 1994–201026 U.S.C. § 280FInternal Revenue Code · Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes · for purposes of this section