Table of Contents

• Notice 2012-44
  • PURPOSE
  • BACKGROUND
  • LEGISLATIVE HISTORY
  • QUESTIONS AND ANSWERS
  • CAPITAL EXPENDITURES FOR CERTAIN QUALIFIED CONSERVATION PURPOSES
  • 20% REDUCTION IN ENERGY CONSUMPTION IN PUBLICLY-OWNED BUILDINGS
  • GREEN COMMUNITY PROGRAM
  • FURTHER INFORMATION
• Rev. Proc. 2012-29
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. CONSEQUENCES OF ELECTIONS UNDER § 83(b)
  • SECTION 5. EXAMPLES
  • SECTION 6. SAMPLE ELECTION
  • SECTION 7: PAPERWORK REDUCTION ACT
  • SECTION 8. EFFECTIVE DATE
  • SECTION 9. DRAFTING INFORMATION