qualified automobile demonstration use

(3) Auto salesmen (A) In general For purposes of subsection (a)(3), qualified automobile demonstration use shall be treated as a working condition fringe. (B) Qualified automobile demonstration use For purposes of subparagraph (A), the term “qualified automobile demonstration use” means any use of an automobile by a full-time automobile salesman in the sales area in which the automobile dealer’s sales office is located if— (i) such use is provided primarily to facilitate the salesman’s performance of services for the employer, and (ii) there are substantial restrictions on the personal use of such automobile by such salesman.

Source

26 USC § 132(j)(3)

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Scoping language

None identified, default scope is assumed to be the parent (part III) of this section.

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