### Question
Can you define what automobile means?


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

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

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

