### Question
Can you define what tax-exempt use property means?


### Answer
**Tax-exempt use property** is defined as the following in *26 U.S.C. § 168*:

> that portion of the property leased to a tax-exempt entity in a disqualified lease

#### Citation:
  - *26 U.S.C. § 168*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

