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.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 107

IRS issues additional guidance as to when construction begins for production tax credit

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • September 29 2014

As described in prior newsletters, a taxpayer is entitled to a production tax credit (PTC) with respect to sales of electricity from certain qualified

In other news: a purchase price allocation ABC Beverage, lease termination payments, tax allocation, IRS

  • Chadbourne & Parke LLP
  • -
  • USA
  • -
  • August 22 2014

A purchase price allocation worked in the taxpayer's favor. ABC Beverage leased a plant in Hazelwood, Missouri for bottling Dr. Pepper and Snapple

In other news: corporate inversions section 7874, section 385, section 163(j), section 956, hopscotch loans, earnings stripping, Levin, Schumer, Wyden, Treasury, government contracts

  • Chadbourne & Parke LLP
  • -
  • USA
  • -
  • August 22 2014

Corporate inversions are leading to more hand wringing and possible government action in Washington. European and Asian companies with US

First Circuit liberalizes tax deductibility standard of False Claims Act settlements

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • August 22 2014

Civil False Claims Act (FCA) settlements, which often involve hundreds of millions or even billions of dollars, have significant tax consequences

IRS comments on its PTC start of construction guidance

  • Akin Gump Strauss Hauer & Feld LLP
  • -
  • USA
  • -
  • August 21 2014

On August 20, the American Wind Energy Association (AWEA) held a webinar to discuss Internal Revenue Service (IRS) Notice 2014-46, which clarified

Proposed legislation would impose new test for domestic inverted corporations

  • Hogan Lovells
  • -
  • USA
  • -
  • August 18 2014

On July 29, 2014, Democratic lawmakers in both the House and the Senate proposed new legislation that would block federal contract awards to certain

IRS clarifies production tax credit qualification for renewable and alternative energy facilities

  • Husch Blackwell LLP
  • -
  • USA
  • -
  • August 14 2014

With developers in the renewable energy industry racing to complete energy projects across the country by January 1, 2016, the Internal Revenue

Are you really sure that construction began? IRS issues third notice regarding renewable energy tax credit beginning of construction test

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • August 12 2014

On August 8, 2014, the Internal Revenue Service ("IRS") issued Notice 2014-46, which provides further guidance intended to assist developers and

IRS finally releases clarifications to PTC “start of construction” guidance

  • Akin Gump Strauss Hauer & Feld LLP
  • -
  • USA
  • -
  • August 8 2014

Today, the Internal Revenue Service (IRS) issued Notice 2014-46, which clarifies the rules for a wind project to be deemed to have started

Pennsylvania awards first round of state historic tax credits

  • Duane Morris LLP
  • -
  • USA
  • -
  • July 25 2014

The Pennsylvania Department of Community and Economic Development has awarded 15 projects in 10 counties in Pennsylvania the first $3,000,000 of