### Question
How is the "export property" defined?


### Answer
The term **export property** is defined in *26 U.S.C. § 971* as follows -

> any property or any interest in property manufactured, produced, grown, or extracted in the United States

#### Citation:
  - *26 U.S.C. § 971*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart G-Export Trade Corporations**

