### Question
How is the term new building defined?


### Answer
The term **new building** is defined in *26 U.S.C. § 42* as the following:

> a building the original use of which begins with the taxpayer

#### Citation:
  - *26 U.S.C. § 42*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

