(2) Rehabilitation expenditures For purposes of paragraph (1)— (A) In general The term “rehabilitation expenditures” means amounts chargeable to capital account and incurred for property (or additions or improvements to property) of a character subject to the allowance for depreciation in connection with the rehabilitation of a building. (B) Cost of acquisition, etc., not included Such term does not include the cost of acquiring any building (or interest therein) or any amount not permitted to be taken into account under paragraph (3) or (4) of subsection (d).
26 USC § 42(e)(2)
None identified. Default scope is assumed to be the entire title.