specified passenger vehicle loan
Defined in 1 place of the United States Code.
The term “specified passenger vehicle loan” means the indebtedness described in section 163(h)(4)(B) with respect to any applicable passenger vehicle.
Source
- 2026–present26 U.S.C. § 6050AAInternal Revenue Code · Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals · in this section