If your going to build a Hemi, the easiest way to do it is just buy a new Hemi block and bolt on the new Hemi heads.
Like CP stated, Stage V does make a conversion Hemi head that can be bolted on to 383 low deck and/or 440 high deck blocks. It does require cutting and welding the block for push rod clearence as well as adding external oil return lines. Because of the layout, it reuqires a special intake and valve gear that does not interhange with the 426 version, but you still get the big, wide valve covers with spark plugs in the middle of them. Also, in as cast form, Stage V heads actually flow better than the original 426 style head. Going with a Stage V conversion Hemi you might be able to save 2-3 grand over buying a crate, or building a Hemi from off the shelf parts, but your fabrication ability must be significantly higher to do so.
The new 426 Hemi heads and blocks are similar to, but not exactly identical to the one produced from 64-72, but all of the parts are interchangable between the two.
Small blocks cannot use 426 heads regardless of the displacement. As an aside, the new siamese bore small block can be bored and stroked to 440 inches, but it is still a small block and uses dedicated small block parts. If you want a Hemi head on a small block, you have to use an R3 iron or P5 aluminum block. You then have to use the mopar P5 cylinder head, which isn't a true Hemi but a pent roof design like the 5.7 street Hemis of today. If you can find the parts to build this, expect it to run about twice what a crate 426 Hemi would run as these were produced in even smaller quantities and were only used by the NHRA Pro Stock Truck racers in the late 90s. However, they make big power and would defiently be a street freak and draw a lot of attention.