### Question
What is the definition of United States property?


### Answer
The definition of **United States property** is as follows in *26 U.S.C. § 956*:

> any property acquired after December 31, 1962, which is—



(A) tangible property located in the United States

#### Citation:
  - *26 U.S.C. § 956*
  - 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 III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart F-Controlled Foreign Corporations**

