### Question
What is the definition of normal rehabilitation period?


### Answer
The definition of **normal rehabilitation period** is as follows in *26 U.S.C. § 47*:

> the period reasonably expected to be required for the rehabilitation of the building—


(i) beginning with the date on which physical work on the rehabilitation begins (or, if later, the first day of the first taxable year to which an election under this subsection applies), and


(ii) ending on the date on which it is expected that the property will be available for placing in service

#### 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**

