### Question
Can you define what investment credit property means?


### Answer
**Investment credit property** is defined as the following in *26 U.S.C. § 50*:

> any property eligible for a credit determined under this subpart

#### Citation:
  - *26 U.S.C. § 50*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart E-Rules for Computing Investment Credit**

