36 CFR Part 67 - HISTORIC PRESERVATION CERTIFICATIONS UNDER THE INTERNAL REVENUE CODE

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Authorities (U.S. Code)

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§ 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.

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.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code

U.S. Code: Title 16 - CONSERVATION

§ 470a - Repealed. Pub. L. 113–287, § 7, Dec. 19, 2014, 128 Stat. 3272

U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 47 - Rehabilitation credit