### Question
How is the "qualified nonpersonal use vehicle" defined?


### Answer
The term **qualified nonpersonal use vehicle** is defined in *26 U.S.C. § 274* as follows -

> any vehicle which, by reason of its nature, is not likely to be used more than a de minimis amount for personal purposes

#### Citation:
  - *26 U.S.C. § 274*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

