### Question
How does Computation of Taxable Income define advanced mine safety equipment property?


### Answer
Under *26 U.S.C. § 179E*, **advanced mine safety equipment property** is defined as:

> any of the following:


(1) Emergency communication technology or device which is used to allow a miner to maintain constant communication with an individual who is not in the mine

#### Citation:
  - *26 U.S.C. § 179E*
  - 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**

