### Question
How does the law define qualified motor vehicle operating agreement?


### Answer
Under *26 U.S.C. § 7701*, **qualified motor vehicle operating agreement** is defined as:

> any agreement with respect to a motor vehicle (including a trailer) which meets the requirements of subparagraphs (B), (C), and (D) of this paragraph

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

