transit pass

(A)The term “transit pass” means any pass, token, farecard, voucher, or similar item entitling a person to transportation (or transportation at a reduced price) if such transportation is— (i)on mass transit facilities (whether or not publicly owned), or (ii)provided by any person in the business of transporting persons for compensation or hire if such transportation is provided in a vehicle meeting the requirements of subparagraph (B)(i).

Source

26 USC § 132(f)(5)(A)


Scoping language

None: Default is title Scope
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