### Question
What does applicable musical property mean?


### Answer
**Applicable musical property** has the following meaning in *26 U.S.C. § 167*:

> any musical composition (including any accompanying words), or any copyright with respect to a musical composition, which is property to which this subsection applies without regard to this paragraph

#### Citation:
  - *26 U.S.C. § 167*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

