Relay-Version: version B 2.10 5/3/83; site utzoo.UUCP Posting-Version: version B 2.10.1 6/24/83; site drupa.UUCP Path: utzoo!watmath!clyde!floyd!harpo!ihnp4!houxm!hogpc!houxe!drutx!drupa!ddb From: ddb@drupa.UUCP Newsgroups: net.taxes Subject: Solar tax credits Message-ID: <906@drupa.UUCP> Date: Mon, 19-Mar-84 14:42:30 EST Article-I.D.: drupa.906 Posted: Mon Mar 19 14:42:30 1984 Date-Received: Tue, 20-Mar-84 02:01:11 EST Organization: AT&T Information Systems Laboratories, Denver Lines: 34 IRS Publication 903 for tax year 1983 says that "solar energy property" of an active or passive system qualifies for the renewable energy credits UNLESS they " ...serve a significant structural function or are structural components of a home ...". I would appreciate any insights anyone could provide into the definition of "structural". Now, every passive solar system that I've ever seen consisted of a Trombe wall (i.e., a massive wall, usually of brick or stone, to absorb heat during the day and radiate it at night), a Trombe floor, and a lot of windows to admit sunlight. Sounds a lot like a greenhouse, doesn't it ? Yet Pub. 903 says that greenhouses do not qualify for the credits, apparently because they are too "structural". Is a non-load-bearing Trombe wall "structural" ? Is a Trombe floor of brick over concrete "structural" ? Are the windows that admit the light "structural" ? As the owner of a new greenhouse, I would appreciate hearing from anyone who feels that they understand the intent of this tax law. Please reply by mail, if possible. Thanks, Dave Beal AT&T Information Systems Denver, CO 80234 (303) 538-4705 ...!dru*!drupa!ddb