I have shifted to Forbes.http://blogs.forbes.com/peterjreilly/ This site is an archive of my pre-July 2011 posts and a repository of original source material that I referenced from Forbes.
Saturday, November 6, 2010
Let The Sun Shine In
Private Letter Ruling 201043023
I'm going to do this as bonus post, because I don't have the ability to expand on it much. They have figured out a way to make a "curtain wall" of glass where all the windows are, in effect, solar panels. The Service has ruled that even though such a wall is clearly a "structural component" of the building, the entire cost is still subject to the 30% energry credit. That's a great credit, since it is one that can be used against the AMT (The only thing better is a refundable credit).
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