certified rehabilitation
Defined in 1 place of the United States Code.
For purposes of subparagraph (B), the term “certified rehabilitation” means any rehabilitation of a certified historic structure which the Secretary of the Interior has certified to the Secretary as being consistent with the historic character of such property or the district in which such property is located.
Source
- 1994–present26 U.S.C. § 47Internal Revenue Code · Rehabilitation credit · for purposes of this section