### Question
How does the law define military property?


### Answer
Under *26 U.S.C. § 995*, **military property** is defined as:

> any property which is an arm, ammunition, or implement of war designated in the munitions list published pursuant to section 38 of the Arms Export Control Act (22 U.S.C. 2778)

#### Citation:
  - *26 U.S.C. § 995*
  - 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 IV-DOMESTIC INTERNATIONAL SALES CORPORATIONS > Subpart B-Treatment of Distributions to Shareholders**

