# 26 U.S.C. § 280B: Demolition of structures

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s280B>. Cite pinpoints as 26 U.S.C. § 280B(a)(1).

In the case of the demolition of any structure—

## § 280B(1)

no deduction otherwise allowable under this chapter shall be allowed to the owner or lessee of such structure for—

**§ 280B(1)(A)** any amount expended for such demolition, or

**§ 280B(1)(B)** any loss sustained on account of such demolition; and

## § 280B(2)

amounts described in paragraph (1) shall be treated as properly chargeable to capital account with respect to the land on which the demolished structure was located.

## Regulations

- [Treas. Reg. § 1.280B-1](/26/reg/1.280B-1.md): Demolition of structures. (interprets § 280B)

## Final rules

- [62 FR 67725](https://www.federalregister.gov/documents/1997/12/30/97-33646/definition-of-structure) (1997): Definition of Structure

## Leading cases

- [De Cou v. Commissioner, 103 T.C. 80 (1994)](https://www.courtlistener.com/opinion/4694982/de-cou-v-commissioner/)
- [Parker v. Commissioner (T.C. 2021)](https://www.courtlistener.com/opinion/9505738/daniel-omar-parker-chantrell-antoine-parker/)

## Amendments

- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1918
- 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2902
- 1980-12-17: [Pub. L. 96-541](/26/act/96-541.md), 94 Stat. 3204
- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 239
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 1047