Passenger automobile
(c) Passenger automobile(1) In general. Except as provided in paragraph (c)(3) of this section, the term passenger automobile means any 4-wheeled vehicle which is: (i) Manufactured primarily for use on public streets, roads, and highways, and (ii) Rated at 6,000 pounds gross vehicle weight or less. (2) Parts, etc. of automobile. The term passenger automobile includes any part, component, or other item that is physically attached to the automobile or is traditionally included in the purchase price of an automobile. The term does not include repairs that are not capital expenditures within the meaning of section 263. (3) Exception for certain vehicles. The term passenger automobile shall not include any: (i) Ambulance, hearse, or combination ambulance-hearse used by the taxpayer directly in a trade or business, (ii) Vehicle used by the taxpayer directly in the trade or business of transporting persons or property for compensation or hire, or (iii) Truck or van that is a qualified nonpersonal use vehicle as defined under 1.274-5T(k).