{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s7701/h/2/A","label":"qualified motor vehicle operating agreement","definition":"The term “qualified motor vehicle operating agreement” means any agreement with respect to a motor vehicle (including a trailer) which meets the requirements of subparagraphs (B), (C), and (D) of this paragraph.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}