### Question
How is the "vehicle" defined?


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

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

#### Citation:
  - *26 CFR § 1.61-2T*
  - Heading: **CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY(CONTINUED)**

