### Question
What does certified historic structure mean?


### Answer
**Certified historic structure** has the following meaning in *26 U.S.C. § 47*:

> 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**

