Reference List

1
 Energy Policy Act of 2005 (P.L. 109-58) (“EPAct”).
2
 Notice 2006-52, IRB 2006-26, Jun. 2, 2006.
3
 Notice 2008-40, IRB 2008-14, Mar. 11, 2008.
4
 Id. 5
 Notice 2012-26, IRB 2012-17, Mar. 12, 2012.
6
 Rev. Proc. 2011-14, IRB 2011-4, Jan. 10, 2011.