other · IRS · Rule · Published 1997-12-30 · Effective 1997-12-30 · 62 FR 67725
Document
Document number
97-33646
Federal Register citation
62 FR 67725
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1997-12-30
Effective date
1997-12-30
Treasury docket
TD 8745
Abstract
This document contains final regulations relating to deductions available upon demolition of a building. These final regulations reflect changes to the law made by the Tax Reform Act of 1984 and affect owners and lessees of real property who demolish buildings.