### Question
What is the definition of motor vehicle?


### Answer
The definition of **motor vehicle** is as follows in *26 U.S.C. § 179A*:

> 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. § 179A*
  - 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**

