Bulletin No. 2006-26 June 26, 2006

specifically and primarily designed to reduce heat loss or gain of a dwelling. Notice 2006–26 clarified.

Notice 2006–54, page 1180. This notice provides procedures that a vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) may use to certify that both a particular make, model, and year of vehicle qualifies as an alternative fuel motor vehicle under sections 30B(a)(4) and (e) of the Code and the amount of the credit allowable with respect to the vehicle. The notice also provides guidance to taxpayers who purchase vehicles regarding the conditions under which they may rely on the vehicle manufacturer’s certification.

Announcement 2006–39, page 1186. The 2005 Form 6765, Credit for Increasing Research Activi- ties, is revised to show that only 20% of the energy research consortia expense is included in the alternative incremental credits.