### Question
How does the law define refrigerator?


### Answer
Under *26 U.S.C. § 45M*, **refrigerator** is defined as:

> a residential model automatic defrost refrigerator-freezer which has an internal volume of at least 16.5 cubic feet

#### 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**

