Public-domain · open source

outdoor advertising display

Defined in 1 place of the United States Code.

For purposes of this paragraph, the term “outdoor advertising display” means a rigidly assembled sign, display, or device permanently affixed to the ground or permanently attached to a building or other inherently permanent structure constituting, or used for the display of, a commercial or other advertisement to the public.

Source

1994–present 26 U.S.C. § 1033Internal Revenue Code · Involuntary conversions · for purposes of this chapter