### Question
What is the definition of public utility property?


### Answer
The definition of **public utility property** is as follows in *26 U.S.C. § 1400N*:

> 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**

