### Question
What is the definition of vehicle?


### Answer
The definition of **vehicle** is as follows 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 (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

