Keep in mind, that while proposed regulations do provide some detail as to what is considered a collectible, which does not specifically include a vehicle, there is the broad reach of the IRS where it states "Any other tangible personal property which the Commissioner determines is a “collectible” for purposes of this section."
This language could certainly include some vehicles and other vintage type assets (ie; your vintage motorcycle).
This forum is not conducive in determining whether your "vintage motorcycle" should be classified as a collectible subject to the 28% tax rate.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
