### Question
Can you define what motor vehicle means?


### Answer
**Motor vehicle** is defined as the following in *26 U.S.C. § 163*:

> a motor vehicle that is any of the following:


(i) Any self-propelled vehicle designed for transporting persons or property on a public street, highway, or road

#### Citation:
  - *26 U.S.C. § 163*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

