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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 280B. — Demolition of structures · Congress.wiki

U.S. Code/Title 26/§ 280B

Title 26

26

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26 U.S.C. § 280B.Chapter 1

§ 280B

Demolition of structures

Title 26

1 min read

Subchapter: Computation of Taxable Income

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Back to Chapter 1 Previous: § 280A Next: § 280C

In the case of the demolition of any structure—

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

((A)) any amount expended for such demolition, or

((B)) any loss sustained on account of such demolition; and

((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.

Release: pl-119-83 (2026-04-13)