### Question
How does Tax Based on Income From Sources Within or Without the United States define United States property?


### Answer
Under *26 U.S.C. § 956*, **United States property** is defined as:

> any property acquired after December 31, 1962, which is—


(A) tangible property located in the United States

#### Citation:
  - *26 U.S.C. § 956*
  - 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 F-Controlled Foreign Corporations**

