certified historic structure
Defined in 2 places of the United States Code.
For purposes of subparagraph (A)(iv), the term “certified historic structure” means any building, structure, or land area which—
(i) is listed in the National Register, or
(ii) is located in a registered historic district (as defined in section 47(c)(3)(B)) and is certified by the Secretary of the Interior to the Secretary as being of historic significance to the district.
A building, structure, or land area satisfies the preceding sentence if it satisfies such sentence either at the time of the transfer or on the due date (including extensions) for filing the transferor's return under this chapter for the taxable year in which the transfer is made.
Source
- 1994–200626 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · under this chapter
For purposes of subparagraph (A)(iv), the term “certified historic structure” means—
(i) any building, structure, or land area which is listed in the National Register, or
(ii) any building which is located in a registered historic district (as defined in section 47(c)(3)(B)) and is certified by the Secretary of the Interior to the Secretary as being of historic significance to the district.
Source
- 2013–present26 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · under this chapter
For purposes of subparagraph (A)(iv), the term "certified historic structure" means—
(i) any building, structure, or land area which is listed in the National Register, or
(ii) any building which is located in a registered historic district (as defined in section 47(c)(3)(B)) and is certified by the Secretary of the Interior to the Secretary as being of historic significance to the district.
A building, structure, or land area satisfies the preceding sentence if it satisfies such sentence either at the time of the transfer or on the due date (including extensions) for filing the transferor's return under this chapter for the taxable year in which the transfer is made.
Source
- 2006–202526 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · under this chapter
The term “certified historic structure” means any building (and its structural components) which—
(i) is listed in the National Register, or
(ii) is located in a registered historic district and is certified by the Secretary of the Interior to the Secretary as being of historic significance to the district.
Source
- 1994–present26 U.S.C. § 47Internal Revenue Code · Rehabilitation credit · for purposes of this section