Publications | IRS (3)

IRS updates tax treatment of interconnection payments

Keith Martin
August 11, 2016

Topics IRS, income, Utility, BESS, battery, Interconnection, Notice 2016-36, network upgrades

Keith Martin
June 6, 2016

Topics Solar, Wind, IRS, Notice 2016-31, Tax Credits, construction start

Keith Martin
April 12, 2016

Topics IRS, earnings stripping, shareholder loans, debt-equity, Section 385, corporate inversions

Keith Martin
August 21, 2014

Topics Start Construction, IRS, physical work, Notice 2014-46

Keith Martin
September 1, 2012

Topics IRS, prepaid PPA, inventoriable goods, electricity, prepayment, section 451, deferred income, deferral

Keith Martin
March 31, 2011

Topics Renewable Energy, IRS, solar projects, Basis step-up, Development fee, Developer fee

Keith Martin
August 1, 2005

Topics FERC, IRS, Utility, Grid, Interconnection, independent generator, transmission credits, network upgrade, tax treatment

Keith Martin
August 1, 2003

Topics M&A, IRS, tax, Acquisitions, 1.1502-6, consolidated returns, dash six liability