### Question
What does vehicle mean?


### Answer
**Vehicle** has the following meaning in *26 CFR § 1.61-2T*:

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

#### Citation:
  - *26 CFR § 1.61-2T*
  - Heading: **PART 1—INCOME TAXES > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

