### Question
What is the definition of eligible property?


### Answer
The definition of **eligible property** is as follows in *26 U.S.C. § 48B*:

> any property which is a part of a qualifying gasification project and is necessary for the gasification technology of such project

#### Citation:
  - *26 U.S.C. § 48B*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart E-Rules for Computing Investment Credit**

