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IRS issues additional guidance with respect to 2013 beginning of construction rules for wind and other renewable projects

  • McDermott Will & Emery
  • -
  • USA
  • -
  • August 14 2014

The Internal Revenue Service (Service) issued Notice 2014-46 (Notice) on August 8, 2014, to provide further guidance on meeting the beginning of

Nuclear tax incentives in proposed American Power Act

  • McDermott Will & Emery
  • -
  • USA
  • -
  • May 19 2010

Proposed legislation would provide valuable nuclear energy tax incentives and enhance currently available incentives

Another push offshore: proposed legislation introduced to incentivize offshore wind projects

  • McDermott Will & Emery
  • -
  • USA
  • -
  • March 8 2010

The proposed bills would specifically apply the production tax credit and the investment tax credit to offshore wind facilities and would provide for a January 1, 2020, expiration date of these tax credits

IRS provides procedures for election of investment tax credit in lieu of production tax credit

  • McDermott Will & Emery
  • -
  • USA
  • -
  • June 9 2009

The notice provides welcome guidance but may place significant filing requirements on renewable energy projects

Senate Finance Committee tax reform proposal streamlines energy tax credits

  • McDermott Will & Emery
  • -
  • USA
  • -
  • February 6 2014

On December 18, 2013, Senate Finance Committee Chairman Max Baucus (D-MT) released a proposal that would streamline energy tax incentives to make

Wind energy industry will be affected by recent trade decisions, tax policy

  • McDermott Will & Emery
  • -
  • USA
  • -
  • August 3 2012

On August 2, 2012, the U.S. Department of Commerce (DOC) published in the Federal Register its preliminary determinations in the antidumping (AD) investigations of Wind Towers from China and Vietnam

Key energy-related tax provisions in the 2013 budget proposal

  • McDermott Will & Emery
  • -
  • USA
  • -
  • February 17 2012

President Obama’s recently released budget proposal for the 2013 fiscal year contains energy-related tax provisions, including an extension of the Section 1603 grant in lieu of investment credits through 2012

Private letter ruling issued addressing the public benefit exception under IRC Section 118(b) relating to contributions in aid of construction

  • McDermott Will & Emery
  • -
  • USA
  • -
  • July 21 2010

A private letter ruling, particularly important to utility companies that receive payments to facilitate the relocation of transmission equipment, was recently issued

IRS issues additional guidance on when construction begins for purposes of production tax credit, investment tax credit

  • McDermott Will & Emery
  • -
  • USA
  • -
  • September 25 2013

The Internal Revenue Service (IRS) has issued additional guidance relating to when construction begins with respect to wind and other qualified

Treasury, DOE accepting applications for grants in lieu of tax credits for renewable energy projects

  • McDermott Will & Emery
  • -
  • USA
  • -
  • August 4 2009

The Treasury and U.S. Department of Energy estimate that at least $3 billion in financial support will be distributed to approximately 5,000 renewable energy production facilities