§ 280B. Demolition of structures

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1976

   Pub. L. 94–455 title XXI § 2124(b)(1) · 90 Stat. 1520

   Enacted · 26 U.S.C. § 280B

   Added Pub. L. 94–455, title XXI, § 2124(b)(1), Oct. 4, 1976, 90 Stat. 1918

   Source evidence

   Code source credit
   Added Pub. L. 94–455, title XXI, § 2124(b)(1), Oct. 4, 1976, 90 Stat. 1918

   Enacted provision · exact public law section
   (1) Disallowance of deductions.— Part IX of subchapter B of chapter 1 (relating to items not deductible) is amended by adding at the end thereof the following new section: “SEC. 280B. DEMOLITION OF CERTAIN HISTORIC STRUCTURES. “(a) General Rule.— In the ease of the demolition of a certified historic structure (as defined in section 191 (d)(1))— “(1) no deduction otherwise allowable tinder this chapter shall be allowed to the owner or lessee of such structure for— “(A) any amount expended for such demolition, or “(B) any loss sustained on account of such demolition; and “(2) amounts described in paragraph (1) shall be treated as properly chargeable to capital account with respect to the land on which the demolished structure was located. “(b) Special Rule for Registered Historic Districts.— For purposes of this section, any building or other structure located in a Registered Historic District shall be treated as a certified historic structure unless the Secretary of the Interior has certified, prior to the demolition of such structure, that such structure is not of historic significance to the district.”

2. 1978

   Pub. L. 95–600 title VII § 701(f)(5) · 92 Stat. 2763

   1. Substituted · 26 U.S.C. § 280B(b)

      Pub. L. 95–600 substituted “registered historic district (as defined in section 191(d)(2))” for “Registered Historic District”

   2. Substituted · 26 U.S.C. § 280B(b)

      Pub. L. 95–600 substituted “Secretary of the Interior has certified that such structure is not a certified historic structure, and that such structure is not of historic significance to the district, and if such certification occurs after the beginning of the demolition of such structure, the taxpayer has certified to the Secretary that, at the time of such demolition, he in good faith was not aware of the certification requirement by the Secretary of the Interior” for “Secretary of the Interior has certified, prior to the demolition of such structure, that such structure is not of historic significance to the district”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 95–600 substituted “registered historic district (as defined in section 191(d)(2))” for “Registered Historic District” and “Secretary of the Interior has certified that such structure is not a certified historic structure, and that such structure is not of historic significance to the district, and if such certification occurs after the beginning of the demolition of such structure, the taxpayer has certified to the Secretary that, at the time of such demolition, he in good faith was not aware of the certification requirement by the Secretary of the Interior” for “Secretary of the Interior has certified, prior to the demolition of such structure, that such structure is not of historic significance to the district”.

   Enacted provision · exact public law section
   (5) Demolition of certain historic structures.— Subsection (b) of section 280B (relating to special rule for registered historic districts) is amended to read as follows: “(b) 26 USC 280B. Special Rule for Registered Historic Districts.— For purposes of this section, any building or other structure located in a registered historic district (as defined in section 191(d)(2)) shall be treated as a certified historic structure unless the Secretary of the Interior has certified that such structure is not a certified historic structure, and that such structure is not of historic significance to the district, and if such certification occurs after the beginning of the demolition of such structure, the taxpayer has certified to the Secretary that, at the time of such demolition, he in good faith was not aware of the certification requirement by the Secretary of the Interior.”

3. 1980

   Pub. L. 96–541 § 2(b) · 94 Stat. 3204

   Added · 26 U.S.C. § 280B(c)

   Pub. L. 96–541 added subsec. (c)

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 96–541 added subsec. (c).

   Enacted provision · exact public law section
   (2) by striking out “1981” in the subsection heading and inserting in lieu thereof “July 1, 1982”, and

4. 1981

   Economic Recovery Tax Act of 1981

   Pub. L. 97–34 § 212(d)(2)(C)(i) · 95 Stat. 175

   Substituted · 26 U.S.C. § 280B(a)

   Pub. L. 97–34, § 212(d)(2)(C)(i), substituted “48(g)(3)(A)” for “section 191(d)(1)” in provisions preceding par. (1)

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 97–34, § 212(d)(2)(C)(i), substituted “48(g)(3)(A)” for “section 191(d)(1)” in provisions preceding par. (1).

   Enacted provision · exact public law section
   (i) by striking out “section 191(d)(1)” in subsection (a), and inserting in lieu thereof “48(g)(3)(A)”, and

5. 1981

   Economic Recovery Tax Act of 1981

   Pub. L. 97–34 § 212(d)(2)(C)(ii) · 95 Stat. 175

   Substituted · 26 U.S.C. § 280B(b)

   Pub. L. 97–34, § 212(d)(2)(C)(ii), substituted “section 48(g)(3)(B)” for “section 191(d)(2)”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 97–34, § 212(d)(2)(C)(ii), substituted “section 48(g)(3)(B)” for “section 191(d)(2)”.

   Enacted provision · exact public law section
   (ii) by striking out “section 191(d)(2)” in subsection (b) and inserting in lieu thereof “section 48(g)(3)(B)”.

6. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title X § 1063(a) · 98 Stat. 494

   1. Struck · 26 U.S.C. § 280B

      Pub. L. 98–369 struck out “certain historic” before “structures” in section catchline

   2. Struck · 26 U.S.C. § 280B

      Pub. L. 98–369 struck out heading “(a) General rule”

   3. Substituted · 26 U.S.C. § 280B

      Pub. L. 98–369 substituted “In the case of the demolition of any structure” for “In the case of the demolition of a certified historic structure (as defined in 48(g)(3)(A))” in text

   4. Struck · 26 U.S.C. § 280B

      Pub. L. 98–369 struck out subsecs. (b) and (c) which contained provisions relating to a special rule for registered historic districts and to the application of this section, respectively

   Source evidence

   Code amendment note
   Pub. L. 98–369 struck out “certain historic” before “structures” in section catchline, struck out heading “(a) General rule”, substituted “In the case of the demolition of any structure” for “In the case of the demolition of a certified historic structure (as defined in 48(g)(3)(A))” in text, and struck out subsecs. (b) and (c) which contained provisions relating to a special rule for registered historic districts and to the application of this section, respectively.

   Enacted provision · exact public law section
   (a) Extension to All Structures; Disallowance Made Permanent.— Section 280B (relating to demolition of certain historic structures) 26 USC 280B. is amended— (1) by striking out all of subsection (a) which precedes paragraph (1) thereof and inserting in lieu thereof the following: “In the case of the demolition of any structure—”; and (2) by striking out subsections (b) and (c).

   Effective date note
   Pub. L. 98–369, div. A, title X, § 1063(c), July 18, 1984, 98 Stat. 1047, as amended by Pub. L. 99–514, title XVIII, § 1878(h), Oct. 22, 1986, 100 Stat. 2904, provided that:

10 of 10 references resolved to an enrolled provision