### Question
Can you define what United States property means?


### Answer
**United States property** is defined as the following in *26 U.S.C. § 956*:

> any property acquired after December 31, 1962, which is—


(A) tangible property located in the United States

#### Citation:
  - *26 U.S.C. § 956*
  - 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 III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart F-Controlled Foreign Corporations**

