building

(2) The language used in subparagraph (1) (i) and (ii) of this paragraph shall have the same meaning as when used in paragraph (a) of 1.48-1, and the terms building and structural components shall have the meanings assigned to those terms in paragraph (e) of 1.48-1.

Source

26 CFR § 1.1245-3


Scoping language

None
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