If an ATV by the IRS code is not a car, then they cannot apply car dealership rules to the ATV used for experimenting with new upgrades and features. So, I am trying to find specific reference or close to it in the IRS code so I can use it as a reference. Is there anything you have seen in the IRS code that classifies an ATV or address an ATV as a deduction from an equipment standpoint? Thanks in advance! Rami
