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Introduction

SECTION 4. DEFINITIONS

Internal Revenue Bulletin 2006-11 · 2026-10-03 edition · updated 2026-10-04 · United States

The following definitions apply for purposes of this notice:

(1) Building envelope components are basement walls, exterior walls, floor, roof, and any other building element that encloses conditioned space, including any boundary between conditioned space and unconditioned space.

Jennifer Bernardini at (202) 622–3120 (not a toll-free call).

Certification of Energy Efficient Home Credit

Notice 2006–27

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▸Contents — Internal Revenue Bulletin 2006-11
Internal Revenue Bulletin 2006-11

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