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Statute

Notice 2017-4

1 published work

  1. Tax Equity Times

    IRS Extends Continuity Safe Harbor Until December 31, 2018

    By David K. Burton, Jeffrey G. Davis, Anne S. Levin-Nussbaum, Binyomin Koff

    On December 15, 2016, the US Internal Revenue Service (the “IRS”) released Notice 2017-4 (the “Notice”), which updates previous IRS “start of construction” guidance by extending the Continuity Safe Harbor…