### Question
How is the term supplies defined?


### Answer
The term **supplies** is defined in *26 U.S.C. § 41* as the following:

> any tangible property other than—


(i) land or improvements to land, and


(ii) property of a character subject to the allowance for depreciation

#### Citation:
  - *26 U.S.C. § 41*
  - 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**

