### Question
What does consumer property mean?


### Answer
**Consumer property** has the following meaning in *26 U.S.C. § 168*:

> tangible personal property of a type generally used within the home for personal use

#### 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**

