### Question
What is the definition of mining property?


### Answer
The definition of **mining property** is as follows in *26 U.S.C. § 617*:

> any property (within the meaning of section 614 after the application of subsections (c) and (e) thereof) with respect to which any expenditures allowed as a deduction under subsection (a)(1) are properly chargeable

#### Citation:
  - *26 U.S.C. § 617*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter I-Natural Resources > PART I-DEDUCTIONS**

