qualified motor vehicle operating agreement
Defined in 1 place of the United States Code.
The term “qualified motor vehicle operating agreement” means any agreement with respect to a motor vehicle (including a trailer) which meets the requirements of subparagraphs (B), (C), and (D) of this paragraph.
Source
- 1994–present26 U.S.C. § 7701Internal Revenue Code · Definitions · for purposes of this title