### Question
How does the law define employee use?


### Answer
Under *26 U.S.C. § 280F*, **employee use** is defined as:

> any use in connection with the performance of services as an employee

#### Citation:
  - *26 U.S.C. § 280F*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

