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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