Listed property
(b) Listed property(1) In general. Except as otherwise provided in paragraph (b)(5) of this section, the term listed property means: (i) Any passenger automobile (as defined in paragraph (c) of this section), (ii) Any other property used as a means of transportation (as defined in paragraph (b)(2) of this section), (iii) Any property of a type generally used for purposes of entertainment, recreation, or amusement, and (iv) Any computer or peripheral equipment (as defined in section 168(i)(2)(B)), and (v) Any other property specified in paragraph (b)(4) of this section. (2) Means of transportation(i) In general. Except as otherwise provided in paragraph (b)(2)(ii) of this section, property used as a means of transportation includes trucks, buses, trains, boats, airplanes, motorcycles, and any other vehicles for transporting persons or goods. (ii) Exception. The term listed property does not include any vehicle that is a qualified nonpersonal use vehicle as defined in section 274(i) and 1.274-5(k). (3) Property used for entertainment, etc.(i) In general. Property of a type generally used for purposes of entertainment, recreation, or amusement includes property such as photographic, phonographic, communication, and video recording equipment. (ii) Exception. The term listed property does not include any photographic, phonographic, communication, or video recording equipment of a taxpayer if the equipment is use either exclusively at the taxpayer's regular business establishment or in connection with the taxpayer's principal trade or business. (iii) Regular business establishment. The regular business establishment of an employee is the regular business establishment of the employer of the employee. For purposes of this paragraph (b)(3), a portion of a dwelling unit is treated as a regular business establishment if the requirements of section 280A(c)(1) are met with respect to that portion. (4) Other property. [Reserved] (5) Exception for computers. The term listed property shall not include any computer (including peripheral equipment) used exclusively at a regular business establishment. For purposes of the preceding sentence, a portion of a dwelling unit shall be treated as a regular business establishment if (and only if) the requirements of section 280A(c)(1) are met with respect to that portion.