### Question
How is the term CPI automobile component defined?


### Answer
The term **CPI automobile component** is defined in *26 U.S.C. § 280F* as the following:

> the automobile component of the Consumer Price Index for All Urban Consumers published by the Department of Labor

#### Citation:
  - *26 U.S.C. § 280F*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

