Notice 2006-52, Deduction for Energy Efficient Commercial Buildings
https://www.irs.gov/irb/2006-26_IRB/ar11.html

Notice 2008-40, Amplification of Notice 2006-52; Deduction for Energy Efficient Commercial Buildings
http://www.irs.gov/irb/2008-14_IRB/ar12.html

Notice 2012-26, Modification of Notice 2008-40; Deduction for Energy Efficient Commercial Buildings
http://www.irs.gov/irb/2012-17_IRB/ar08.html

EPAct of 2005
http://www.gpo.gov/fdsys/pkg/PLAW-109publ58/html/PLAW-109publ58.htm

Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions
http://www.nrel.gov/docs/fy07osti/40467.pdf

U.S. Department of Energy Tax Incentives for Energy Efficiency website
http://apps1.eere.energy.gov/buildings/commercial/179d/