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Notice 2014-46 provides additional guidance on eligibility of wind and other renewable energy facilities for the PTC or the ITC

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • August 18 2014

On August 8, 2014, the Internal Revenue Service (IRS) released Notice 2014-46 (the "Notice"), which provides some important clarifications with

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

Additional IRS guidance on Physical Work Test and facility transfers for energy tax credits

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • August 14 2014

The IRS has released additional guidance (Notice 2014-46) on the "beginning of construction" requirement for the renewable energy production tax

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

IRS releases new guidance on beginning of construction

  • Reed Smith LLP
  • -
  • USA
  • -
  • August 13 2014

On August 8, 2014, the Internal Revenue Service ("IRS") issued Notice 2014-46 (the "Notice"), which clarified certain aspects of the beginning of

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 relaxes and clarifies renewable energy tax credit eligibility requirements for projects under construction

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • August 12 2014

On August 8, 2014, the Internal Revenue Service (IRS) issued Notice 2014-46 in response to continued industry requests for clarification on several

IRS issues additional guidance on construction-start issues - IRS notice 2014-46, PTCs, ITC, wind

  • Chadbourne & Parke LLP
  • -
  • USA
  • -
  • August 11 2014

The Internal Revenue Service released additional guidance August 8 on how far along wind and other renewable energy projects had to be by December

IRS clarifies beginning of construction rules for renewable energy projects

  • Mayer Brown LLP
  • -
  • USA
  • -
  • August 9 2014

The US Internal Revenue Service (the IRS) has released Notice 2014-46 (the Notice), which provides further clarification about how a taxpayer can

IRS issues additional guidance on beginning of construction

  • Steptoe & Johnson LLP
  • -
  • USA
  • -
  • August 8 2014

The American Taxpayer Relief Act of 2012 modified the definition of certain qualified facilities under Section 45(d), allowing taxpayers to receive