Heat Regulations Devices 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 regulations devices means “shading or venting mechanisms (such as awnings or insulated drapes) to control the amount of solar heat admitted through the solar collection areas and nighttime insulation or its equivalent to control the amount of heat permitted to escape from the interior of the dwelling.”