### Question
How does Determination of Tax Liability define self-rehabilitated building?


### Answer
Under *26 U.S.C. § 47*, **self-rehabilitated building** is defined as:

> any building if it is reasonable to believe that more than half of the qualified rehabilitation expenditures for such building will be made directly by the taxpayer

#### 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**

