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<DIV><FONT size=2>
<DIV><SPAN class=527354617-11032008><FONT face=Arial size=3><SPAN
class=859375219-12032008>From the IRS email distribution this
morning:</SPAN></FONT></SPAN></DIV>
<DIV><SPAN class=527354617-11032008><FONT face=Arial size=3><SPAN
class=859375219-12032008></SPAN></FONT></SPAN> </DIV>
<DIV><SPAN class=527354617-11032008><FONT size=3><FONT face=Arial><SPAN
class=859375219-12032008>"</SPAN>Attached for immediate release is Notice
2008-40,<SPAN class=505235513-12032008> <SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: Arial; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">which
clarifies and amplifies Notice 2006-52, </SPAN><SPAN class=documentbody1><SPAN
style="FONT-SIZE: 9.5pt; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: Arial">2006-1
C.B. 1175</SPAN></SPAN><SPAN
style="FONT-SIZE: 12pt; FONT-FAMILY: Arial; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">,
by providing additional guidance relating to the deduction for energy efficient
commercial buildings under § 179D of the Internal Revenue Code.<SPAN
style="mso-spacerun: yes"> </SPAN>This notice is intended to be used with
Notice 2006-52.<SPAN style="mso-spacerun: yes"> </SPAN><SPAN
style="mso-bidi-font-weight: bold">Several aspects of the deduction for energy
efficient commercial buildings were not addressed in previous Notice
2006-52.<SPAN style="mso-spacerun: yes"> </SPAN>This notice addresses some
of these items including: the allocation of the § 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.</SPAN></SPAN></SPAN></FONT></FONT></SPAN></DIV>
<DIV><SPAN class=527354617-11032008><FONT face=Arial
size=3></FONT></SPAN> </DIV>
<DIV><SPAN class=527354617-11032008><FONT face=Arial><FONT size=3>It will appear
in IRB 2008-14 dated April 7.<SPAN
class=859375219-12032008>"</SPAN></FONT></FONT></SPAN></DIV>
<DIV><SPAN class=527354617-11032008><FONT face=Arial
size=3></FONT></SPAN> </DIV>
<DIV><SPAN class=527354617-11032008><SPAN class=859375219-12032008><FONT
face=Arial size=3>----</FONT></SPAN></SPAN></DIV>
<DIV><SPAN class=527354617-11032008><SPAN class=859375219-12032008><FONT
face=Arial size=3></FONT></SPAN></SPAN> </DIV>
<DIV><SPAN class=527354617-11032008><SPAN class=859375219-12032008><FONT
face=Arial size=3>Note that the testing requirements for software developers are
also changed to Standard 140-2007 and to require additional certifications on
the capabilities of the software to deal with system types listed in Standard
90.1 and low-energy
technologies.</FONT></SPAN></SPAN></DIV></FONT></DIV></BODY></HTML>