[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.23-5]

[Page 49-50]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
 
PART 1--INCOME TAXES--Table of Contents
 
Sec. 1.23-5  Certification procedures.

    (a) Certification that an item meets the definition of an energy-
conserving component or renewable energy source property. Upon the 
request of a manufacturer of an item pursuant to paragraph (b) of this 
section which is supported by proof that the item is entitled to be 
certified, the Assistant Commissioner (Technical) shall certify (or 
shall notify the manufacturer that the request is denied) that:
    (1) The item meets the definition of insulation (see Sec. 1.23-
2(c)(1)).
    (2) The item meets the definition of an other energy-conserving 
component specified in section 23(c)(4) or former section 44C(c)(4) see 
(Sec. 1.23-2(d)(4)).
    (3) The item meets the definition of solar energy property (see 
Sec. 1.23-2(f)), wind energy property (see Sec. 1.23-2(g)), or 
geothermal energy property (see Sec. 1.23-2(h)).
    (4) The item meets the definition of a category of energy-conserving 
component that has been added to the list of approved items pursuant to 
paragraph (d)(4)(viii) of Sec. 1.23-2.
    (5) The item meets the definition of renewable energy source 
property that transmits or uses a renewable energy source that has been 
added to the list of approved renewable energy sources pursuant to 
paragraph (e)(2) of Sec. 1.23-2.
    (b) Procedure--(1) In general. A manufacturer of an item desiring to 
apply under paragraph (a) shall submit the application to the 
Commissioner of Internal Revenue, Attention: Associate Chief Counsel 
(Technical), CC:C:E, 1111 Constitution Avenue NW., Washington, DC 20224. 
Upon being advised by the National Office, orally or in writing, that an 
adverse decision is contemplated a manufacturer may request a 
conference. The conference must be

[[Page 50]]

held within 21 calendar days from the date of that advice. Procedures 
for requesting an extension of the 21-day period and notifying the 
manufacturer of the Service's decision on that request are the same as 
those applicable to conferences on ruling requests by taxpayers (see 
section 9.05 of Rev. Proc. 80-20).
    (2) Contents of application. The application shall include a 
description of the item (including appropriate design drawings and 
specifications) and an explanation of the purpose and function of the 
item. There shall accompany the application a declaration in the 
following form: ``Under penalties of perjury, I declare that I have 
examined this application, including accompanying documents and, to the 
best of my knowledge and belief, the facts presented in support of the 
application are true, correct, and complete.'' The statement must be 
signed by the person or persons making the application.
    (c) Effect of certification under paragraph (a). Certifications 
granted under paragraph (a)(1), (2), or (3) will be applied 
retroactively to April 20, 1977. However, certifications granted under 
paragraph (a) (4) or (5) will be applied retroactively only to the date 
the applicable energy-conserving component or renewable energy source 
was added by Treasury decision to the list of qualifying components or 
sources. Certification of an item under this section means that the 
applicable definitional requirement of Sec. 1.23-2 is considered 
satisfied in the case of any person claiming a residential energy credit 
with respect to such item. However, it does not relieve manufacturers of 
the need to establish that their items conform to performance and 
quality standards (if any) provided under Sec. 1.23-4 and that their 
items can reasonably be expected to remain in operation at least 3 
years, in the case of insulation and other energy-conserving components, 
or at least 5 years, in the case of renewable energy source property.

[T.D. 7717, 45 FR 57721, Aug. 29, 1980. Redesignated and amended by T.D. 
8146, 52 FR 26672, July 16, 1987]