News & Analysis as of

Energy Sector › Internal Revenue Service › Qualified Energy Facilities

BakerHostetler

Proposed Regulations - Clean Electricity Production and Investment Credits (45Y and 48E)

BakerHostetler on

The IRS and Treasury on June 3 issued proposed regulations under Sections 45Y and 48E (proposed regulations), which address clean electricity production and investment tax credits, respectively, that generally replace...more

Orrick, Herrington & Sutcliffe LLP

IRS Issues Further Guidance on “Start of Construction” Requirement for Renewable Energy Tax Credits, Including Continuity...

Orrick, Herrington & Sutcliffe LLP on

On May 5, 2016, the IRS released Notice 2016-31, which provides additional guidance on the “start of construction” requirements for the production tax credit (PTC) and investment tax credit (ITC) in lieu of the PTC. Notice...more

Perkins Coie

New Production Tax Credit “Beginning of Construction” Advice From the IRS

Perkins Coie on

The IRS recently issued Notice 2016-31, providing further guidance regarding the “beginning of construction” requirement for the production tax credit (PTC) under Section 45 of the Internal Revenue Code and the investment tax...more

Skadden, Arps, Slate, Meagher & Flom LLP

"IRS Guidance on the Commencement of Construction Requirements for Tax Credits for Qualified Energy Facilities"

Skadden, Arps, Slate, Meagher & Flom LLP on

On April 15, 2013, the Internal Revenue Service released Notice 2013-29 (Notice), which established guidelines and a safe harbor to determine when construction has begun on a “qualified facility” for purposes of the renewable...more

4 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide