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Oregon Tax Court Rules Electricity Sales to California Purchasers May Not Be Sourced to Oregon
  • Sutherland Asbill & Brennan LLP
  • USA
  • August 23 2016

On remand from the Oregon Supreme Court, the Oregon Tax Court ruled that receipts from sales of electricity to California purchasers cannot be

Dyed DieselKerosene Dispensers: Petroleum Marketers Association of America Publication Notes IRS Enforcement Activity Targeting Labeling Violations
  • Mitchell Williams Selig Gates & Woodyard PLLC
  • USA
  • August 19 2016

The Petroleum Marketers Association of America ("PMAA") in the August 19th edition of its weekly publication PMAA Weekly Review ("Review") notes that

Solar Industry Update: What’s on the Back of My Ballot? What Amendment 4 Is All About
  • Shumaker Loop & Kendrick
  • USA
  • August 15 2016

If you vote by mail, then you've likely already received your August 30 primary ballot with a proposed amendment to the Florida constitution on the

EPA's Clean Energy Incentive Program
  • Stinson Leonard Street LLP
  • USA
  • August 4 2016

The Environmental Protection Agency's Clean Energy Incentive Program (CEIP) allows participants to earn tradeable emissions credits for operating

Tribunal affirms finding of “abusive tax avoidance transaction”
  • Morrison & Foerster LLP
  • USA
  • August 4 2016

In Matter of Marc S. Sznajderman and Jeannette Sznajderman, DTA No. 824235 (N.Y.S. Tax App. Trib., July 11, 2016), the New York State Tax Appeals

Carbon Tax?
  • Burr & Forman LLP
  • USA
  • August 2 2016

One of the many issues in the current Presidential campaign involves the question of whether to pursue a tax on carbon emissions. The matter has been

Oil and Gas Update for 7292016 - PA Supremes Rule on “Title Washing” while TX Court Tosses Big-Time Dispute over Mineral Rights
  • Cozen O'Connor
  • USA
  • August 1 2016

After the recent jolt, the rig count stayed relatively flat since our last report amidst dipping oil prices and natural gas spot prices still

New Rules for Lessees of Investment Tax Credit Property
  • Baker Botts LLP
  • USA
  • July 29 2016

On July 22, 2016, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (“Treasury”) released proposed and temporary

IRS Issues Proposed Rules on Income Inclusion under Section 50(d)(5)
  • Foley & Lardner LLP
  • USA
  • July 25 2016

The IRS just published long-awaited temporary regulations under section 1.50-1T governing the section 50(d)(5) income inclusion rules. These rules

New Temporary Regulations Deny Basis Increase in Partnership Interests in Lease Passthrough ITC Structures
  • K&L Gates
  • USA
  • July 25 2016

On July 21, the U.S. Treasury Department (“Treasury”) released temporary and proposed regulations denying a basis increase to equity holders of