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IRS confirms that flip partnership guidelines do not apply to solar projects
  • McDermott Will & Emery
  • USA
  • June 30 2015

The IRS has advised that the flip partnership guidelines under Rev. Proc. 2007-65, 2007-2 C.B. 967, do not apply to solar facilities or other

Rev. Proc. 2007-65 provides no safe harbor for section 48 energy credit deals. (nor is it entirely irrelevant.)
  • Bryan Cave LLP
  • USA
  • June 30 2015

The IRS recently released a Chief Counsel Advice Memorandum (CCA 201524024) that confirms that Rev. Proc. 2007-65, which establishes a safe harbor

MLP Parity Act reintroduced
  • Baker Botts LLP
  • USA
  • June 24 2015

On Wednesday, June 24, 2015, Senators Chris Coons (D-DE) and Jerry Moran (R-KS), Representatives Ted Poe (R-TX) and Mike Thompson (D-CA), and their

Publicly traded partnership proposed regulations
  • Dechert LLP
  • USA
  • June 23 2015

Widely held partnerships are a significant source of funding for oil, gas and certain natural resources projects, but the publicly traded partnership

IRS issues solar tax equity memo stating the obvious
  • Akin Gump Strauss Hauer & Feld LLP
  • USA
  • June 18 2015

On Friday, the IRS issued a heavily redacted Chief Counsel Advice (CCA) memorandum, which addresses the intersection of solar investment tax credit

Miscellaneous guidance - 12 June 2015
  • Steptoe & Johnson LLP
  • USA
  • June 12 2015

Today the IRS released Notice 2015-45, which states that the reference price for nonconventional source production credits under 45K(d)(2)(C) is $87

GAO recommends collection of project level data on renewable energy projects financed with federal tax credits
  • Bryan Cave LLP
  • USA
  • June 10 2015

In April, the GAO issued a report that reviewed federal outlays, loan programs, and tax expenditures for new electricity generation facilities during

Proposed regulations on publicly traded partnerships affect natural resource industry
  • Goulston & Storrs PC
  • USA
  • May 31 2015

The IRS proposed regulations REG-132634-14 to provide guidance on what is “qualified income” from a publicly traded partnership’s (PTP) activities

Better out than in: Texas court upholds property tax assessment on stored natural gas
  • Sutherland Asbill & Brennan LLP
  • USA
  • May 29 2015

A Texas court ruled that natural gas stored in an underground reservoir is subject to property tax, whether or not the gas is in interstate commerce

Native American law watch - Spring 2015
  • Modrall Sperling
  • USA
  • May 18 2015

In Northern Arapaho Tribe v. Ashe, the United States District Court for the District of Wyoming contrasted two tribes’ eagle interests, the First