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Part 67—Historic Preservation Certifications Under the Internal Revenue Code

Historic Preservation Certifications Under the Internal Revenue Code

ContainsSections 67.1–67.11
CorpusDaily eCFR
Displayed edition2026-04-24
Last updated2026-04-24

PART 67—HISTORIC PRESERVATION CERTIFICATIONS UNDER THE INTERNAL REVENUE CODE

Editorial Note:

Nomenclature changes to part 67 appear at 76 FR 30541, May 26, 2011.

Sections

Authority16 U.S.C. 470a(a)(1)(A); 26 U.S.C. 47 and 170(h).
Source54 FR 6771, Feb. 26, 1990, unless otherwise noted.