26 U.S.C. § 280B
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
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- § 280C
- § 280D
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- § 1398
- § 1399
- § 1400C
- § 1400J
§ 280B. Demolition of structures
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.
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