### Question
What is the definition of retail space?


### Answer
The definition of **retail space** is as follows in *26 U.S.C. § 110*:

> real property leased, occupied, or otherwise used by a lessee in its trade or business of selling tangible personal property or services to the general public

#### Citation:
  - *26 U.S.C. § 110*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

