### Question
How does Determination of Tax Liability define motor vehicle?


### Answer
Under *26 U.S.C. § 30*, **motor vehicle** is defined as:

> any vehicle which is manufactured primarily for use on public streets, roads, and highways (not including a vehicle operated exclusively on a rail or rails) and which has at least 4 wheels

#### Citation:
  - *26 U.S.C. § 30*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart B-Foreign Tax Credit, Etc.**

