### Question
How does NORMAL TAXES AND SURTAXES define existing building?


### Answer
Under *26 U.S.C. § 42*, **existing building** is defined as:

> any building which is not a new building

#### 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**

