Bulletin No. 2008-14 April 7, 2008

Notice 2008–40, page 725. Amplification of Notice 2006–52; Deduction for Energy Efficient Commercial Buildings. This notice sets forth additional guidance relating to the deduction for energy efficient commercial buildings under section 179D of the Code and is intended to be used with Notice 2006–52. Several aspects of the deduction for energy efficient commercial buildings were not addressed in Notice 2006–52. This notice addresses some of these items including the allocation of the section 179D deduction to designers of government owned buildings, certification requirements for the interim lighting rule, and the application of the interim lighting rule to unconditioned garage space. Notice 2006–52 clarified and amplified.

Announcement 2008–25, page 732. This document withdraws a portion of proposed regulations (REG–107592–00, 2007–44 I.R.B. 908) under the consolidated return regulations. The withdrawn portion relates to the treatment of transactions involving the provision of insurance between members of a consolidated group.