(3) Qualified buyer.--The term `qualified buyer' means, with
    respect to a sale of a motor vehicle, a taxpayer--
            ``(A) who is an individual,
            ``(B) who purchases such vehicle for use and not for
        resale,
            ``(C) with respect to whom no deduction is allowable with
        respect to another taxpayer under section 151, and
            ``(D) who has not been allowed a credit under this section
        for any sale during the 3-year period ending on the date of the
        sale of such vehicle.

空子没有那么容易钻

【 在 hitmanman 的大作中提到: 】
: 二手车买卖有4000补贴，是不是可以你我二人间不停来回卖？
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