Information in IRS Connection has been prepared by the Internal Revenue Service for use by applicants for the Historic Preservation Tax Incentives. Its purpose is to present an overview of the issues set forth, and it should not be relied upon as definitive tax advice. Applicants are strongly encouraged to consult their tax advisor or the Internal Revenue Service about the tax implications of the Historic Preservation Tax Incentives

Internal Revenue Service Regulations 26 CFR 1.48-12.
Qualified rehabilitated buildings; expenditures incurred after
December 31, 1981

Internal Revenue Code Section 47.  Rehabilitation Credit

Internal Revenue Code of 1986, Section 170(h).  Qualified Charitable Contributions, as amended

Frequently Asked Questions