### Question
How is the term military property defined?


### Answer
The term **military property** is defined in *26 U.S.C. § 995* as the following:

> any property which is an arm, ammunition, or implement of war designated in the munitions list published pursuant to section 38 of the Arms Export Control Act (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**

