### Question
What does automobile mean?


### Answer
**Automobile** has the following meaning 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: **CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY(CONTINUED)**

