new building
Defined in 2 places across 2 titles of the United States Code.
The term “new building” means a building the original use of which begins with the taxpayer.
Source
- 1994–present26 U.S.C. § 42Internal Revenue Code · Low-income housing credit · 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.
Source
- 1994–present19 U.S.C. § 3332Customs Duties · Rules of origin · for purposes of this section