### Question
Can you define what passenger automobile means?


### Answer
**Passenger automobile** is defined as the following in *26 U.S.C. § 280F*:

> any 4-wheeled vehicle—



(i) which is manufactured primarily for use on public streets, roads, and highways, and



(ii) which is rated at 6,000 pounds unloaded gross vehicle weight or less

#### 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**

