passenger automobile

(A)Except as provided in subparagraph (B), the term “passenger automobile” means any 4-wheeled vehicle— (i)which is manufactured primarily for use on public streets, roads, and highways, and (ii)which is rated at 6,000 pounds unloaded gross vehicle weight or less.

Source

26 USC § 280F(d)(5)(A)


Scoping language

For purposes of this section
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