qualified nonpersonal use vehicle
Defined in 1 place of the United States Code.
For purposes of subsection (d), the term “qualified nonpersonal use vehicle” means any vehicle which, by reason of its nature, is not likely to be used more than a de minimis amount for personal purposes.
Source
- 1994–present26 U.S.C. § 274Internal Revenue Code · Disallowance of certain entertainment, etc., expenses · for purposes of this chapter