{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s42/e/2/A","label":"rehabilitation expenditures","definition":"The term “rehabilitation expenditures” means amounts chargeable to capital account and incurred for property (or additions or improvements to property) of a character subject to the allowance for depreciation in connection with the rehabilitation of a building.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}