### Question
How does the law define reserve property?


### Answer
Under *26 U.S.C. § 468*, **reserve property** is defined as:

> any property with respect to which a reserve is established under subsection (a)(1)

#### Citation:
  - *26 U.S.C. § 468*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART II-METHODS OF ACCOUNTING > Subpart C-Taxable Year for Which Deductions Taken**

