qualified vehicle
Defined in 2 places of the United States Code.
For purposes of this paragraph, the term “qualified vehicle” means any—
(i) motor vehicle manufactured primarily for use on public streets, roads, and highways,
(ii) boat, or
(iii) airplane.
Source
- 2013–present26 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · under this section
For purposes of this paragraph, the term "qualified vehicle" means any—
(i) motor vehicle manufactured primarily for use on public streets, roads, and highways,
(ii) boat, or
(iii) airplane.
Such term shall not include any property which is described in section 1221(a)(1).
Source
- 2005–202526 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · under this section
For purposes of this subsection, the term “qualified vehicle” means any new qualified hybrid motor vehicle (described in subsection (d)(2)(A)) and any new advanced lean burn technology motor vehicle.
Source
- 2005–present26 U.S.C. § 30BInternal Revenue Code · Alternative motor vehicle credit · in this section