new building
Defined in 1 dictionary — U.S. Code
United States Code
19 U.S.C. § 3332 — for purposes of this section
The term “new building” means a new construction, including at least the pouring or construction of new foundation and floor, the erection of a new structure and roof, and installation of new plumbing, electrical, and other utilities to house a complete vehicle assembly process.
26 U.S.C. § 42 — for purposes of this section
The term “new building” means a building the original use of which begins with the taxpayer.