Topic
Notice 2016-31
5 published works
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…
Tax Controversy 360
IRS Revises Recent Begin Construction Guidance
By Gale E. Chan, Heather Cooper, Kevin Spencer, Madeline Chiampou Tully, Martha Groves Pugh, Philip Tingle
On May 18, 2016, the Internal Revenue Service (IRS) revised Notice 2016-31 (Notice), its recent guidance on meeting the beginning of construction requirements for wind and other qualified facilities (including…
Energy Business Law
IRS Revises Recent Begin Construction Guidance
By Heather Cooper, Kevin Spencer, Martha Groves Pugh, Philip Tingle, McDermott Will & Emery
On May 18, 2016, the Internal Revenue Service (IRS) revised Notice 2016-31 (Notice), its recent guidance on meeting the beginning of construction requirements for wind and other qualified facilities (including…
Tax Controversy 360
IRS Issues Guidance on the Beginning of Construction Rules for Renewable Projects
By Gale E. Chan, Heather Cooper, Kevin Spencer, Madeline Chiampou Tully, Martha Groves Pugh, Philip Tingle
The Internal Revenue Service recently issued Notice 2016-31, which provides much-needed guidance for wind and other qualified facilities on meeting the beginning of construction requirements in light of the 2015…
Energy Business Law
IRS Issues Guidance on the Beginning of Construction Rules for Renewable Projects
By Heather Cooper, Kevin Spencer, Martha Groves Pugh, Philip Tingle, McDermott Will & Emery
The Internal Revenue Service recently issued Notice 2016-31, which provides much-needed guidance for wind and other qualified facilities on meeting the beginning of construction requirements in light of the 2015…