### Question
How does Income Taxes define outdoor advertising display?


### Answer
Under *26 U.S.C. § 1033*, **outdoor advertising display** is defined as:

> 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**

