### Question
Can you define what major outlay categories means?


### Answer
**Major outlay categories** is defined as the following in *26 U.S.C. § 7523*:

> the following:


(A) Defense, veterans, and foreign affairs

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

