military property
Defined in 1 place of the United States Code.
For purposes of subparagraph (A), the term “military property” means 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).
Source
- 2002–present26 U.S.C. § 995Internal Revenue Code · Taxation of DISC income to shareholders · in this chapter
For purposes of subparagraph (A), the term “military property” means any property which is an arm, ammunition, or implement of war designated in the munitions list published pursuant to section 38 of the International Security Assistance and Arms Export Control Act of 1976 1 (22 U.S.C. 2778).
Source
- 2000–200226 U.S.C. § 995Internal Revenue Code · Taxation of DISC income to shareholders · in this chapter
For purposes of subparagraph (A), the term “military property” means any property which is an arm, ammunition, or implement of war designated in the munitions list published pursuant to the Military Security Act of 1954 (22 U.S.C. 1934).
Source
- 1994–200026 U.S.C. § 995Internal Revenue Code · Taxation of DISC income to shareholders · in this chapter