The resources included in the Trust's Tax Law Library collectively present a brief history of the congressional legislation passed, court cases held, and IRS attitudes voiced on historic preservation easements since the initiation of the Federal Historic Preservation Tax Incentive Program (IRS Code 170(h)) in 1976. These materials are provided for informational purposes only; the Trust recommends donors consult with their own tax advisors regarding the specific requirements of claiming tax deductions in connection with historic preservation easement donations.