### Question
How does Computation of Taxable Income define motor vehicle sales tax deduction?


### Answer
Under *26 U.S.C. § 63*, **motor vehicle sales tax deduction** is defined as:

> the amount allowable as a deduction under section 164(a)(6)

#### Citation:
  - *26 U.S.C. § 63*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART I-DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.**

