### Question
Can you define what supplies means?


### Answer
**Supplies** is defined as the following in *26 U.S.C. § 41*:

> any tangible property other than—



(i) land or improvements to land, and



(ii) property of a character subject to the allowance for depreciation

#### Citation:
  - *26 U.S.C. § 41*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

