### Question
How is the term vehicle defined?


### Answer
The term **vehicle** is defined in *26 CFR § 1.61-2T* as the following:

> any motorized wheeled vehicle manufactured primarily for use on public streets, roads, and highways

#### Citation:
  - *26 CFR § 1.61-2T*
  - Heading: **SUBCHAPTER A—INCOME TAX**

