### Question
How is the "refrigerator" defined?


### Answer
The term **refrigerator** is defined in *26 U.S.C. § 45M* as follows -

> a residential model automatic defrost refrigerator-freezer which has an internal volume of at least 16.5 cubic feet

#### Citation:
  - *26 U.S.C. § 45M*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

