IRS Revenue Procedure 2011-14: Claiming 179D Deductions Without Amending Tax Returns
IRS Revenue Procedure 2011-14: Energy efficiency and claiming the §179D deduction as far back as 1/1/2006 without amending any tax returns. The §179D tax deduction came about as part of the Energy Policy Act of 2005 (EPAct). Congress wanted to incentivize the utilization of energy-efficiency components in a building to one of the following parties: [...]