sport utility vehicle
Defined in 1 place of the United States Code.
The term “sport utility vehicle” means any 4-wheeled vehicle—
(I) which is primarily designed or which can be used to carry passengers over public streets, roads, or highways (except any vehicle operated exclusively on a rail or rails),
(II) which is not subject to section 280F, and
(III) which is rated at not more than 14,000 pounds gross vehicle weight.
Source
- 2005–present26 U.S.C. § 179Internal Revenue Code · Election to expense certain depreciable business assets · under this section