### Question
How does DOMESTIC INTERNATIONAL SALES CORPORATIONS define military property?


### Answer
Under *26 U.S.C. § 995*, **military property** is defined as:

> any property which is an arm, ammunition, or implement of war designated in the munitions list published pursuant to section 38 of the International Security Assistance and Arms Export Control Act of 1976 [1](#995_1_target) (22 U.S.C. 2778)

#### Citation:
  - *26 U.S.C. § 995*
  - 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 IV-DOMESTIC INTERNATIONAL SALES CORPORATIONS > Subpart B-Treatment of Distributions to Shareholders**

