Heat Distribution Method Law and Legal Definition

Pursuant to 26 CFR 1.23-2, [Title 26 -- Internal Revenue; Chapter I -- Internal Revenue Service, Department of the Treasury], the term heat distribution method means “the release of radiant heating from the storage mass within the habitable areas of the dwelling, or convective heating from the storage mass through airflow paths provided by openings or by ducts in the storage mass, to habitable areas of the dwelling.”