National Register of Historic Places Bulletin No. 5. Certifications of Significance, Tax Treatments for Moved Buildings

摘要

Properties listed in the National Register should be moved only when there is no feasible alternative for preservation. The National Register staff is frequently asked by State offices and the public about application of the historic preservation tax incentives to moved buildings, whether the incentives can be applied to the costs of a move, and how the disincentives apply to the former site of a moved building. In this process, the National Park Service is responsible for determining when a moved building qualifies as a certified historic structure and when a rehabilitation qualifies as a certified rehabilitation; the Internal Revenue Service is responsible for determinations of which rehabilitation costs are eligible for favorable tax treatment.