MINOR MEMOS. There were 43 utility-scale solar projects in operation in the United States at the end of the second quarter 2013. Sales of solar electricity from such projects were 59% higher than the year before. Twenty-five companies owned the 43 projects. The top five solar power sellers were NRG, Sempra Generation, Mid-American, Exelon and Consolidated Edison

. . . . The Agua Caliente project was the largest operating solar facility in the United States in Q2 2013. It accounted for roughly 15% of all US utility-scale solar sales. It is 250 megawatts, but is expected to reach 290 megawatts by early 2014 . . . . Partnerships and other “pass-through” entities are getting more attention from the IRS. Between 2007 and 2011, the number of partnerships grew 15.3%. Many IRS agents lack the training to audit partnerships. The IRS now sees partnerships with as many as 82,000 partners and from 125 to 182 tiers of entities.