### Question
What is the definition of certified rehabilitation?


### Answer
The definition of **certified rehabilitation** is as follows in *26 U.S.C. § 47*:

> any rehabilitation of a certified historic structure which the Secretary of the Interior has certified to the Secretary as being consistent with the historic character of such property or the district in which such property is located

#### 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**

