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A restriction, within the context of the charitable income tax deduction rules, on a building within a registered historic district that preserves the entire exterior, including the front, sides, rear, and height. The PPA significantly changed the rules governing the deductibility of these easements as set forth in Sections 170(h)(4)(B) and 170(f)(13).

Synonyms: facade easements
Synonyms list (a comma-separated list)
facade easements