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IRS Guidance Clarifies ‘Begun Construction’ Standard for Renewable Electricity Production Credit Property

USA - May 9 2016 The Internal Revenue Service (IRS) has released welcome new guidance with respect to renewable electricity production and energy investment tax...

Armando Gomez, Jared H. Binstock, Sean Shimamoto.


Major Changes to Tax Audit Procedures to Impact Most Partnerships

USA - January 18 2016 Legislation enacted in November 2015 will fundamentally change the way the Internal Revenue Service (IRS) examines entities treated as partnerships...

Armando Gomez.


Congress Extends Renewable Energy Tax Credits

USA - December 21 2015 On December 18, 2015, President Barack Obama signed into law the Consolidated Appropriations Act, 2016 (Act), which extends and modifies the...

Armando Gomez, Sean Shimamoto, Matthew J. Donnelly.


IRS guidance clarifies renewable energy tax credit

USA - August 12 2014 The Internal Revenue Service (IRS) has released welcome new guidance on renewable electricity production and energy investment tax credits. A notice...

Armando Gomez, Jared H. Binstock, Sean Shimamoto, David A. Schneider.