Publications

New Construction-Start Rules for Wind and Solar

Keith Martin
August 15, 2025

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Topics Solar, Wind, Batteries, physical work, transformer, 5% test, Construction, notice, Notice 2025-42, start

Solar construction-start guidelines

Keith Martin
August 9, 2018

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Topics Solar, Start Construction, IRS, incur, physical work, transformer, 5% test, Notice 2018-59, 1.461-4, Cost

IRS issues solar construction-start guidance: Notice 2018-59

Keith Martin
June 22, 2018

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Topics Solar, Start Construction, incur, physical work, 5% test, Notice 2018-59, begin construction

Renewables Companies Grapple with Construction-Start Issues

Keith Martin
February 1, 2014

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Topics Solar, Wind, construction start, physical work, 5% test, incurred costs, Caltex, services

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