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Commercial Property Owners › Internal Revenue Code (IRC)

Dechert LLP

IRS Private Letter Ruling Concludes REMIC Can Hold C-PACE Assessments

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Dechert LLP recently obtained an IRS private letter ruling (“PLR”) on behalf of an asset manager concluding that certain C-PACE assessments are “obligations . . . secured by an interest in real property” for purposes of the...more

Saul Ewing LLP

Non-Profits May Benefit From Energy-Efficient Construction/Renovation Under Inflation Reduction Act Expansion of IRC § 179D

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Section 179D of the Internal Revenue Code, first enacted in 2006, grants qualifying building owners or tenants of commercial buildings a federal tax deduction for the installation of energy-efficient features and systems in...more

Miles & Stockbridge P.C.

IRS Finalizes Rental Real Estate Qualified Trade or Business Deduction Safe Harbor

Miles & Stockbridge P.C. on

Certain rental real estate owners are likely resting more comfortably knowing that they may take certain deductions from their federal taxes due to the IRS’ recent finalization of its earlier proposed Revenue Procedure. This...more

Holland & Knight LLP

IRS Sheds New Light on Solar Tax Credits, Leaves Energy Storage in the Dark

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The Internal Revenue Service (IRS) issued recent guidance regarding construction of commercial solar energy properties and other qualified energy properties for purposes of claiming the Investment Tax Credit (ITC), the key...more

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