### Question
How does the law define automobile?


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

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

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

