all-terrain vehicle

名词 n.
中文释义

英文释义

名词 n.
  1. Any of a class of motorized vehicles, smaller than cars and trucks but large enough for one or several passengers and some light cargo, that is designed to operate on rough ground, and is not necessarily street-legal; either an astride-seated quad or tri-wheeled off-road recreational vehicle.
    — the final assembly of which occurs in the U.S. For the purposes of the deduction, an applicable passenger vehicle also includes all-terrain vehicles and recreational vehicles which the final assembly of which occurs in the U.S. The deduction is allowed from tax years 2025 through 2028.

词形变化

all-terrain vehicles plural
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