skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

DEDUCTION FOR ENERGY-EFFICIENT COMMERCIAL BUILDINGS

Practical Tax Strategies, 2006-07, Vol.77 (1), p.62

Copyright Thomson Tax and Accounting d/b/a RIA Jul 2006 ;ISSN: 1523-6250

Full text available

Citations Cited by
  • Title:
    DEDUCTION FOR ENERGY-EFFICIENT COMMERCIAL BUILDINGS
  • Subjects: Certification ; Commercial real estate ; Cost control ; Energy efficiency ; Notices ; Tax deductions ; Tax regulations ; Taxpayers
  • Is Part Of: Practical Tax Strategies, 2006-07, Vol.77 (1), p.62
  • Description: The IRS in Notice 2006-52, 2006-26 IRB xxx, and IR-2006-88, Jun 2, 2006, has provided interim guidance, pending the issuance of regulations, relating to the deduction under Section 179D, for the cost of energy-efficient property installed in commercial buildings. The amount deductible may be as much as $1.80 per square foot of building floor area for buildings that achieve a 50% energy savings target. Section 179D was enacted as part of the Energy Policy Act of 2005. Section 179D(a) allows a deduction for part or all the cost of energy efficient commercial building property that the taxpayer places in service in 2006 or 2007. Before a taxpayer may claim the Section 179D deduction with respect to property installed on or in a commercial building, the taxpayer must obtain certification with respect to the property.
  • Publisher: Boston: Thomson Reuters (Tax & Accounting) Inc
  • Language: English
  • Identifier: ISSN: 1523-6250
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait