and

(A)Except as provided in subparagraph (B), the term “listed property” means— (i)any passenger automobile, (ii)any other property used as a means of transportation, (iii)any property of a type generally used for purposes of entertainment, recreation, or amusement, (iv)any computer or peripheral equipment (as defined in section 168(i)(2)(B)), “and” 1 (v)any other property of a type specified by the Secretary by regulations.

Source

26 USC § 280F(d)(4)(A)


Scoping language

For purposes of this section
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