Title 36

PART 67

Part 67 - Historic Preservation Certifications Under The Internal Revenue Code

PART 67 - HISTORIC PRESERVATION CERTIFICATIONS UNDER THE INTERNAL REVENUE CODE Authority:16 U.S.C. 470a(a)(1)(A); 26 U.S.C. 47 and 170(h). Editorial Note:Nomenclature changes to part 67 appear at 76 FR 30541, May 26, 2011. Source:54 FR 6771, Feb. 26, 1990, unless otherwise noted.

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   67.1 Program authority and function.
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   67.2 Definitions.
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   67.3 Introduction to certifications of significance and rehabilitation and information collection.
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   67.4 Certifications of historic significance.
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   67.5 Standards for evaluating significance within registered historic districts.
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   67.6 Certifications of rehabilitation.
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   67.7 Standards for rehabilitation.
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   67.8 Certifications of statutes.
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   67.9 Certifications of State or local historic districts.
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   67.10 Appeals.
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   67.11 Fees for processing certification requests.