IRS updates Notice determining when construction begins for purposes of the production tax credit and investment tax credit *

USA - April 26 2013
Last week, we reported that the Internal Revenue Service (IRS) issued Notice 2013-29 (Notice) to to provide guidance on eligibility for the…

Co-authors: Philip Tingle, Gale E. Chan.

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IRS issues notice to determine when construction begins for purposes of production tax credit, investment tax credit *

USA - April 23 2013
The Internal Revenue Service (IRS) has issued important guidance to determine when construction begins with respect to a qualified facility for…

Co-authors: Philip Tingle, Madeline M. Chiampou, Brian Levy, Gale E. Chan.

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Key energy-related tax provisions in the 2014 budget proposal *

USA - April 23 2013
President Obama's recently released budget proposal for the 2014 fiscal year contains energy-related tax provisions that include a permanent…

Co-authors: Philip Tingle, Madeline M. Chiampou, Brian Levy, Gale E. Chan.

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IRS determines when "construction begins" for purposes of production tax credit and investment tax credit *

USA - April 18 2013
The Internal Revenue Service (IRS) issued Notice 2013-29 to provide guidance on eligibility for the production tax credit (PTC) and the investment…

Co-authors: Philip Tingle, Gale E. Chan.

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Key energy tax provisions included in ‘fiscal cliff’ legislation *

USA - January 3 2013
On January 1, 2013, Congress passed the American Taxpayer Relief Act of 2012 to address the tax rate hikes and expiring tax incentives to avert the…

Co-authors: Philip Tingle, Madeline M. Chiampou, Brian Levy, Gale E. Chan.

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