### Question
What does outdoor advertising display mean?


### Answer
**Outdoor advertising display** has the following meaning in *26 U.S.C. § 1033*:

> a rigidly assembled sign, display, or device permanently affixed to the ground or permanently attached to a building or other inherently permanent structure constituting, or used for the display of, a commercial or other advertisement to the public

#### Citation:
  - *26 U.S.C. § 1033*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter O-Gain or Loss on Disposition of Property > PART III-COMMON NONTAXABLE EXCHANGES**

