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Information on Historic Preservation Tax Incentives

GGD-84-47 Published: Mar 29, 1984. Publicly Released: Mar 29, 1984.
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Highlights

In response to a congressional request, GAO provided information on the tax provisions relating to the rehabilitation of certified historic structures authorized by the Tax Reform Act of 1976 and the Revenue Act of 1978.

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state relationsHistoric preservationProgram evaluationTax administrationConservation easementsTaxpayersTax incentivesTaxesConservationRevenue loss