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Introduction

SECTION 5. DEFINITIONS

Internal Revenue Bulletin 2006-26 · 2026-10-03 edition · updated 2026-10-04 · United States

The following definitions apply for purposes of this notice:

2006–26 I.R.B. 1178 June 26, 2006

.02 Addresses . Submissions under this section must be addressed as follows:

Commercial Software List Department of Energy Office of Building Technologies,

EE–2J 1000 Independence Ave., SW Washington, DC 20585–0121

.03 Original and Updated Lists . Software will be included on the original list if the software developer’s submission is received before July 1, 2006. The list will be updated as necessary to reflect submissions received after June 30, 2006.

.04 Removal from Published List . The Department of Energy may, upon examination, determine that software is not sufficiently accurate to justify its use in calculating energy and power consumption and costs for purposes of providing a certification under section 4 of this notice and remove the software from the published list. The Department of Energy may undertake such an examination on its own initiative or in response to a public request supported by appropriate analysis of the software’s deficiencies.

.05 Effect of Removal from Published List . Software may not be used to calculate energy and power consumption and costs for purposes of providing a certification with respect to property placed in service after the date on which the software is removed from the published list. The removal will not affect the validity of any certification with respect to property placed in service on or before the date on which the software is removed from the published list.

.06 Public Availability of Information . The Department of Energy may make all information provided under paragraph .01 of this section available for public review.

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▸Contents — Internal Revenue Bulletin 2006-26

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