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Glossary

Terms for Green Architecture, Building & Energy


This glossary includes more than 300 solar terms, as well as hundreds of additional sustainable design and construction terms.

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IRS Private Letter Rulings (Wind)

Definition: A notice from the IRS that makes a ruling on how a particular portion of the tax code applies in a specific instance for an individual or business. Many community wind projects have asked the IRS for rulings on the ability of the project’s business structure to take advantage of the production tax credit (and other tax advantages) in a way that is within the law.