### Question
How is the term certified historic structure defined?


### Answer
The term **certified historic structure** is defined in *26 U.S.C. § 47* as the following:

> any building (and its structural components) which—



(i) is listed in the National Register, or



(ii) is located in a registered historic district and is certified by the Secretary of the Interior to the Secretary as being of historic significance to the district

#### Citation:
  - *26 U.S.C. § 47*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart E-Rules for Computing Investment Credit**

