Inherently permanent structure

Inherently permanent structure The term inherently permanent structure means any property not otherwise described in this paragraph (b)(3) that is affixed to real property and that will ordinarily remain affixed for an indefinite period of time. Property that is not classified as a building for purposes of section 48(a)(1)(B) and 1.481 may nevertheless constitute an inherently permanent structure. For purposes of this section, affixation to real property may be accomplished by weight alone.


26 CFR § 1.897-1

Scoping language

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