IRS practice unit: Section 179D energy efficient commercial buildings deduction
LB&I practice unit about section 179D energy efficient commercial buildings deduction
The IRS Large Business and International (LB&I) division today released a “practice unit”—part of a series of IRS examiner “job aides” and training materials intended to describe for IRS agents leading practices about tax concepts in general and specific types of transactions:
- IRC 179D Energy Efficient Commercial Building Deduction (referred to as a “process unit”) (dated February 27, 2025)
The practice units are available on the IRS practice unit webpage.