26 U.S.C. § 42
- Citation
- 26 U.S.C. § 42
- Parent Document
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- Jurisdiction
- United States (federal)
- Original Source
- https://www.law.cornell.edu/uscode/text/26/42 ↗
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Full Text
116 charsThe term “ new building ” means a building the original use of which begins with the taxpayer. (5) Existing building