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The horizontal "fascia board" which caps the end of rafters outside a building may be used to hold the rain gutter. The finished surface below the fascia and rafters is called the soffit or eave. In classical architecture, the fascia is the plain, wide band (or bands) that make up the architrave section of the entablature, directly above the ...
Its archetypal form, sometimes incorporating or implying the projection of rafters or trusses over the exterior of supporting walls, is the underside of eaves (to connect a supporting wall to projecting edge(s) of the roof). The vertical band at the edge of the roof is called a fascia. A soffit of an arch is frequently called an intrados.
Section 61 of the Internal Revenue Code (IRC 61, 26 U.S.C. § 61) defines "gross income," the starting point for determining which items of income are taxable for federal income tax purposes in the United States. Section 61 states that "[e]xcept as otherwise provided in this subtitle, gross income means all income from whatever source derived
Thus, the 1954 Code was renamed the Internal Revenue Code of 1986 by section 2 of the Tax Reform Act of 1986. The 1986 Act contained substantial amendments, but no formal re-codification. That is, the 1986 Code retained most of the same lettering and numbering of subtitles, chapters, subchapters, parts, subparts, sections, etc.
Bargeboard, 1908 illustration. A bargeboard or rake fascia is a board fastened to each projecting gable of a roof to give it strength and protection, and to conceal the otherwise exposed end grain of the horizontal timbers or purlins of the roof.
A lookout, [1] lookout rafter or roof outlooker [2] is a wooden joist that extends in cantilever out from the exterior wall (or wall plate) of a building, supporting the roof sheathing and providing a nailing surface for the fascia boards. When not exposed it serves to fasten the finish materials of the eaves.
Section 179 of the United States Internal Revenue Code (26 U.S.C. § 179), allows a taxpayer to elect to deduct the cost of certain types of property on their income taxes as an expense, rather than requiring the cost of the property to be capitalized and depreciated.
A building code (also building control or building regulations) is a set of rules that specify the standards for construction objects such as buildings and non-building structures. Buildings must conform to the code to obtain planning permission , usually from a local council.