We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 22

Treasury announces sequestration information for section 1603 award payments

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • March 5 2013

Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, payments issued under Section 1603 of the

Congress passes extension of wind credit and adopts beginning of construction rule

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • January 3 2013

On January 1, 2013, the Senate and the House of Representatives passed the American Taxpayer Relief Act of 2012 (the "Act") to avert the "fiscal cliff."

IRS issues published guidance relating to Section 1603 treasury grants

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • March 14 2012

On March 12, 2012, the Internal Revenue Service (the “Service”) issued Notice 2012-23 (the “Notice”), providing guidance in a question-and-answer format on tax-related issues involving cash payments under Section 1603 of the American Recovery and Reinvestment Act of 2009 (“ARRA”

IRS interprets special exception applicable to renewable energy projects in Puerto Rico and other U.S. possessions

  • Hunton & Williams LLP
  • -
  • Puerto Rico, USA
  • -
  • September 12 2011

The IRS recently released a private letter ruling that a renewable energy project located in a U.S. possession qualified for the investment tax credit and accelerated depreciation

Treasury releases guidance describing process for evaluating cost basis for Treasury Grant purposes

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • July 1 2011

On June 30, 2011, the Treasury Department released guidance describing the process for evaluating the cost basis of projects qualifying for a Treasury Grant under Section 1603 of the American Recovery and Reinvestment Act

Small business jobs act of 2010 extension of bonus depreciation

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • September 24 2010

On September 23, 2010, the House of Representatives passed the Small Business Jobs Act of 2010 (H.R. 5297) (the “Act”

IRS issues revised Section 45 guidance regarding refined coal facilities

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • September 17 2010

On September 16, 2010, the Internal Revenue Service ("IRS") issued Notice 2010-54 (the "Revised Guidance"), providing revised guidance relating to the tax credit for refined coal under Section 45 of the Internal Revenue Code ("Code"

Treasury releases additional guidance on beginning of construction and posts checklist and annual performance report on website

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • June 28 2010

On June 25, 2010, the U.S. Treasury Department (“Treasury”) released additional guidance for the Section 1603 Grant Program in the form of frequently-asked questions and answers (“FAQs”) with respect to the “beginning of construction” requirement for property placed in service after 2010, and before the applicable sunset date

IRS issues Section 45 inflation adjustment factor and reference price notice

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • April 2 2010

On March 31, 2010, the IRS issued the annual notice that provides the inflation adjustment factor and reference prices for the production tax credit under Section 45 of the Code

Therapeutic project tax creditgrant program enacted

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • March 24 2010

On March 23, the president signed the H.R. 3590, the Patient Protection and Affordable Care Act