Qualified rehabilitation expenditure means any amount that:

Qualified rehabilitation expenditure means any qualified rehabilitation expenditure

Qualified rehabilitation expenditure means any amount

Examples of Qualified rehabilitation expenditure in a sentence

Qualified rehabilitation expenditure, any amount properly chargeable to a capital account and described in section 47(c)(2)(A)(i) of the Code, as amended and in effect for the taxable year, incurred in connection with the certified rehabilitation of a qualified historic structure, but the term shall not include personal property, personal use property or the cost of acquiring any building or interest therein.

More Definitions of Qualified rehabilitation expenditure

Qualified rehabilitation expenditure means a construction-related

Qualified rehabilitation expenditure means any amount that is:

Qualified rehabilitation expenditure means any amount that is 2 properly chargeable to capital account and is expended in the rehabilitation of a

Qualified rehabilitation expenditure means any amount properly chargeable to a

Qualified rehabilitation expenditure means any amount properly chargeable to a capital account expended in the substantial rehabilitation of a structure that by the end of the taxable year in which the certified rehabilitation is completed is a certified structure. This term does not include the cost of acquisition of the certified structure, the cost attributable to enlargement or additions to an existing building, site preparation, or personal property.

Qualified rehabilitation expenditure means any amount expended 17 in the rehabilitation of a structure that is properly chargeable to capital account.

Qualified rehabilitation expenditure means any amount that is properly chargeable to