The Internet of Vehicles (IoV) is an emerging paradigm, driven by recent advancements in vehicular communications and networking. Meanwhile, the capability and intelligence of vehicles are being rapidly enhanced, and this will have the potential of supporting a plethora of new exciting applications, which will integrate fully autonomous vehicles, the Internet of Things (IoT), and the environment. In view of the delay-sensitive property of these promising applications, as well as the high expense by using infrastructures and roadside units (RSU), the task offloading among vehicles has gained enormous popularity considering its free-of-charge and timely response. In this paper, by utilizing the gathering period of vehicles in urban environment due to stopped by traffic lights or Area of Interest (AOI), a task offloading scheme merely relying on vehicle-to-vehicle (V2V) communication is proposed by fully exploring the idle resources of gathered vehicles for task execution. Through formulating the task execution as a Min-Max problem among one task and several cooperative vehicles, the task executing time is optimized with the Max-Min Fairness scheme, which is further solved by the Particle Swarm Optimization (PSO) Algorithm. Extensive simulation demonstrate that our model could well meet the delay requirement of delay-sensitive application by cooperative computing among vehicles. INDEX TERMS Internet of vehicle, computing offloading, low latency, task allocation. LEI LIU (Student Member, IEEE) received the B.Eng. degree in communication engineering from Zhengzhou University, Zhengzhou, China, in 2010, and the M.Sc. degree in communication engineering from Xidian University, Xi'an, China, in 2013. He is currently pursuing the Ph.D. degree with Xidian University. He has published more than ten journals and conference publications. His research interests include vehicular ad hoc networks, intelligent transportation, mobile edge computing, and the Internet of Thing.