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7298Federal Register / V ol. 46, No. 15 / Friday, January 23, 1981 / R ules and R egulations(2) Exclusions. Public utility property is excluded from each of the following categories of energy property: (i) Alternative energy property, (ii) Specially defined energy property, (iii) Solar or wind energy property, and (iv) Recycling equipment. (3) Public utility property. The term public utility property has the meaning given in section 46(f)(5). (Sec. 7805 (68A Stat. 917, 26 U.S.C. 7805) and 3S...

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2 exclusions refer to specific circumstances or criteria under which certain provisions or regulations do not apply, often related to taxation or insurance.

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Individuals or entities that meet the criteria outlined for 2 exclusions, typically those involved in financial transactions that fall under specific regulations.

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The purpose of 2 exclusions is to provide a clear understanding of situations that are exempt from certain rules or requirements, thereby simplifying compliance for those eligible.

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The information that must be reported typically includes identity details of the filer, the nature of the exclusions being claimed, and any relevant financial data that supports the request.

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