### Question
How does SUBCHAPTER A—INCOME TAX define vehicle?


### Answer
Under *26 CFR § 1.61-2T*, **vehicle** is defined as:

> 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**

