Self-construction. The term self-construction means the construction of a residence (other than a factory-made home) to the taxpayer's specifications on land already owned or leased by the taxpayer at the time of commencement of construction. Thus, where a taxpayer purchases land and either builds a residence himself or hires an architect and a contractor to build a residence on that land, the taxpayer has self-constructed the residence.


26 CFR § 1.44-5

Scoping language

Is this correct? or