### Question
How is the term top-loading clothes washer defined?


### Answer
The term **top-loading clothes washer** is defined in *26 U.S.C. § 45M* as the following:

> a clothes washer which has the clothes container compartment access located on the top of the machine and which operates on a vertical axis

#### Citation:
  - *26 U.S.C. § 45M*
  - 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**

