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Regulations last checked for updates: May 22, 2025

Title 36 - Parks, Forests, and Public Property last revised: Apr 21, 2025
All TitlesTitle 36Chapter IPart 67 - PART 67—HISTORIC PRESERVATION CERTIFICATIONS UNDER THE INTERNAL REVENUE CODE
  • § 67.1 - Program authority and function.
  • § 67.2 - Definitions.
  • § 67.3 -
  • § 67.4 - Certifications of historic significance.
  • § 67.5 - Standards for evaluating significance within registered historic districts.
  • § 67.6 - Certifications of rehabilitation.
  • § 67.7 - Standards for rehabilitation.
  • § 67.8 - Certifications of statutes.
  • § 67.9 - Certifications of State or local historic districts.
  • § 67.10 - Appeals.
  • § 67.11 - Fees for processing certification requests.
authority: 16 U.S.C. 470a(a)(1)(A); 26 U.S.C. 47 and 170(h)
source: 54 FR 6771, Feb. 26, 1990, unless otherwise noted.
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