military property

(3) Taxable income attributable to military property (A) In general For purposes of paragraph (1)(D), taxable income of a DISC for the taxable year attributable to military property shall be determined by only taking into account— (i) the gross income of the DISC for the taxable year which is attributable to military property, and (ii) the deductions which are properly apportioned or allocated to such income. (B) Military property 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

26 USC § 995(b)(3)

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Scoping language

None identified, default scope is assumed to be the parent (subpart B) of this section.

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