Comment on FR Doc # 2012-19179

Document ID: IRS-2009-0024-0004
Document Type: Public Submission
Agency: Internal Revenue Service
Received Date: October 08 2012, at 12:00 AM Eastern Daylight Time
Date Posted: October 10 2012, at 12:00 AM Eastern Standard Time
Comment Start Date: August 7 2012, at 12:00 AM Eastern Standard Time
Comment Due Date: October 9 2012, at 11:59 PM Eastern Standard Time
Tracking Number: 1jw-81al-f653
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This is comment on Proposed Rule

Utility Allowances Submetering

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Where the Energy Consumption Model utility allowance methodology under 1.42-10(b)(4)(ii)(E) is available as the applicable utility allowance, what is the purpose of the following language regarding 12 months of building consumption data: "Use of the energy consumption model is limited to the building's consumption data for the twelve-month period ending no earlier than 60 days prior to the beginning of the 90-day period under paragraph (c)(1) of this section…In the case of newly constructed or renovated buildings with less than 12 months of consumption data, the qualified professional may use consumption data for the 12-month period of units of similar size and construction in the geographic area in which the building containing the units is located."

Attachments:

Comments - Questions to IRS on Energy Consumption Model

Title:
Comments - Questions to IRS on Energy Consumption Model

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Comment on FR Doc # 2012-19179
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SECTION 42 UTILITY ALLOWANCES-SUBMETERING
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Oct 09,2012 11:59 PM ET