# Definition of Structure
> **IRS** · Final regulations. · Published 1997-12-30 · Effective 1997-12-30 · 62 FR 67725
## Document
- **Document number:** 97-33646
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 67725
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/12/30/97-33646/definition-of-structure)
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