Multi-Glazing Law and Legal Definition
According to 26 CFR 1.23-2 [Title 26 -- Internal Revenue Chapter I -- Internal Revenue Service, Department of the Treasury Subchapter A -- Income Tax], multi-glazing is “an arrangement in which two or more sheets of glazing material are affixed in a window or door frame to create one or more insulating air spaces. Multi-glazing can be achieved by installing a preassembled, sealed insulating glass unit or by affixing one or more additional sheets of glazing onto an existing window (or sash) or door.”
