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Regulations last checked for updates: May 22, 2025
Title 36 - Parks, Forests, and Public Property last revised: Apr 21, 2025
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Title 36
Chapter I
Part 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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