passenger automobile
(5) Passenger automobile (A) In general Except as provided in subparagraph (B), the term “passenger automobile” means any 4-wheeled vehicle— (i) which is manufactured primarily for use on public streets, roads, and highways, and (ii) which is rated at 6,000 pounds unloaded gross vehicle weight or less. In the case of a truck or van, clause (ii) shall be applied by substituting “gross vehicle weight” for “unloaded gross vehicle weight”. (B) Exception for certain vehicles The term “passenger automobile” shall not include— (i) any ambulance, hearse, or combination ambulance-hearse used by the taxpayer directly in a trade or business, (ii) any vehicle used by the taxpayer directly in the trade or business of transporting persons or property for compensation or hire, and (iii) under regulations, any truck or van.