Part 67 — Historic Preservation Certifications Under the Internal Revenue Code
Current through Oct 16, 2026
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.
Editorial Note: Nomenclature changes to part 67 appear at 76 FR 30541, May 26, 2011.
Sections
- § 67.1 Program authority and function.
- § 67.2 Definitions.
- § 67.3 Introduction to certifications of significance and rehabilitation and information collection.
- § 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.