Reference List

“The Ten Least Energy Efficient Office Buildings in New York City”, Charles Goulding and Daniel Penza, Google Knol, April 2011. Accessed at:


“City’s Law Tracking Energy Use Yields Some Surprises”, Mireya Navarro, The New York Times, December 24, 2012. Accessed at:


“LED Lighting Can Play a Key Role in Securing EPAct Tax Benefits”, Charles R. Goulding, Raymond Kumar, and Jennifer Pariante, IMARK Now, February 2012, at 62.


“Energy Tax Opportunities with Data Center LED/Chiller Combinations and Fuel Cells”, Charles R. Goulding and Charles G. Goulding, Google Knol, May 2011. Accessed at:


“EPAct Tax Aspects of McQuay Chiller LED Combinations”, Charles R. Goulding, Jacob Goldman, and Gary Savell, Corporate Business Taxation Monthly, January 2013, at 9.


“The Tax Aspects of New York City’s Building Energy Benchmarking Project”, Charles R. Goulding, Andrea Albanese, and Charles G. Goulding, To be published in Corporate Business Taxation Monthly.


“Using EPAct Incentives to Enhance New Mandatory Building Energy Disclosure Requirements”, Charles Goulding, Jacob Goldman, and Joseph Most, Corporate Business Taxation Monthly, October 2012, at 11.