§ 47(c)(1)(A)

a qualified rehabilitated building

UNDECIDED

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  1. 1

    § 47(c)(1)(A)

    ALL OF

    The term “qualified rehabilitated building” means any building (and its structural components) if—

    “any building (and its structural components)” Opening words
    “such building has been substantially rehabilitated,” § 47(c)(1)(A)(i)

    “Substantially” implies facts and circumstances. No regulation cites this provision (eCFR, Oct 19, 2026)

    “such building was placed in service before the beginning of the rehabilitation,” § 47(c)(1)(A)(ii)
    “such building is a certified historic structure, and” § 47(c)(1)(A)(iii) needs Step 2 a certified historic structure UNDECIDED
    “depreciation (or amortization in lieu of depreciation) is allowable with respect to such building.” § 47(c)(1)(A)(iv)
  2. 2

    § 47(c)(3)(A)

    a certified historic structure

    ANY OF

    The term “certified historic structure” means any building (and its structural components) which—

    “any building (and its structural components)” Opening words
    “is listed in the National Register, or” § 47(c)(3)(A)(i)
    “is located in a registered historic district and is certified by the Secretary of the Interior to the Secretary as being of historic significance to the district.” § 47(c)(3)(A)(ii)