Summary and legal analysis of historic preservation tax incentives under the internal revenue code

Introduction -- Illustration of the Investment Tax Credit at Work -- Summary of the Historic Preservation Legislation and Tax Incentive Legislation. National Historic Preservation Act of 1966 ; Tax Reform Act of 1976 ; Revenue Act of 1978 ; Economic Recover Act of 1981 ; Deficit Reduction Act of 1984/Tax Reform Act of 1984 -- Historic Preservation Today - A Guide to Tax Incentives. The Roles of the IRS and the NPS in the Historic Preservation Process ; Current Application of the Investment Tax Credit for Qualified Rehabilitation Expenditures ; Historic Preservation Easements or Restrictions -- Judicial Review of Historic and Landmark Preservation Ordinances -- The Future of Tax Incentives for Historic Preservation -- Conclusion -- Appendices.,CRS 85-813 Ann"June 12, 1985."nnSuDoc # LC 14. 18/3