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26 U.S.C. § 280B

Demolition of structures

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 280B, Demolition of structures, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462352
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Full text

In the case of the demolition of any structure— no deduction otherwise allowable under this chapter shall be allowed to the owner or lessee of such structure for—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 95-600(H.R. 13511)1978-11-06
    Revenue Act of 1978
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 96-541(H.R. 6975)1980-12-17
    An act to extend certain temporary tax provisions, and for other purposes.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 97-34(H.R. 4242)1981-08-13
    Economic Recovery Tax Act of 1981
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 98-369(H.R. 4170)1984-07-18
    Deficit Reduction Act of 1984
    House: no recorded tallySenate: no recorded tally