Treasury Regulations · 26 CFR
§ 1.280B-1. Demolition of structures.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 280B
Cite as 26 CFR § 1.280B-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 30, 1997 by T.D. 8745
- Issued under
- 26 U.S.C. § 280B
- Length
- 140 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 1 Code section and 1 regulation; cited by 3
[T.D. 8745, 62 FR 67726, Dec. 30, 1997]
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Cited by 3 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8745 (62 FR 67726)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Items Not Deductible
Nearby sections
- § 1.279-4 Special rules.
- § 1.279-5 Rules for application of section 279(b).
- § 1.279-6 Application of section 279 to certain affiliated groups.
- § 1.279-7 Effect on other provisions.
- § 1.280B-1 Demolition of structures.
- § 1.280C-1 Disallowance of certain deductions for wage or salary expenses.
- § 1.280C-3 Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable.
- § 1.280C-4 Credit for increasing research activities.
- § 1.280F-1T Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary).