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Interties

1 published work

  1. Tax Equity Times

    IRS Updates Safe Harbor for Transfers of Interties to Utilities

    By David K. Burton, Anne S. Levin-Nussbaum

    On June 10, the IRS issued Notice 2016-36, available at https://www.irs.gov/pub/irs-drop/n-16-36.pdf (the “Notice”), which updates and expands the existing safe harbor[1] pursuant to which the transfer of an intertie (or…