### Question
How does the law define major outlay categories?


### Answer
Under *26 U.S.C. § 7523*, **major outlay categories** is defined as:

> the following:


(A) Defense, veterans, and foreign affairs

#### Citation:
  - *26 U.S.C. § 7523*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

