### Question
How does the law define public utility property?


### Answer
Under *26 U.S.C. § 1400N*, **public utility property** is defined as:

> given such term by section 168(i)(10) without regard to the matter following subparagraph (D) thereof.

#### Citation:
  - *26 U.S.C. § 1400N*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART II-TAX BENEFITS FOR GO ZONES**

