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Results: 1-10 of 39

IRS Issues Additional Guidance on Beginning of Construction Rules for Renewable Projects
  • McDermott Will & Emery
  • USA
  • December 21 2016

On December 15, 2016, the Internal Revenue Service released Notice 2017-04, which provides welcome guidance on how to meet the “beginning of


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


Energy Tax Extenders in FAA Bill Unlikely
  • McDermott Will & Emery
  • USA
  • June 30 2016

As discussed in our post on April 7, US Congress extended the Production Tax Credit (PTC) under Internal Revenue Code (IRC) Section 45 and the


Baucus proposes reforms to energy tax incentives
  • McDermott Will & Emery
  • USA
  • December 19 2013

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


Key energy-related tax provisions in the 2014 budget proposal
  • McDermott Will & Emery
  • USA
  • April 23 2013

President Obama's recently released budget proposal for the 2014 fiscal year contains energy-related tax provisions that include a permanent


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


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


Key energy-related tax provisions in the 2011 budget proposal
  • McDermott Will & Emery
  • USA
  • February 9 2010

President Obama's budget proposal reveals the administration's agenda and priorities with respect to energy tax issues


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


Treasury issues guidance on “beginning of construction” for 1603 grants
  • McDermott Will & Emery
  • USA
  • July 1 2010

The U.S. Treasury Department has clarified when construction begins in order to qualify for 1603 cash grants in lieu of tax credits