Publications

Tax Basis Issues: Alta Wind Round Three

Norton Rose Fulbright | Tax Basis Issues: Alta Wind Round Three

Keith Martin
July 10, 2026

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Topics cost allocation, Treasury, investment tax credit, ITC, section 1603, Alta Wind, appraisal, step up, developer fee, basis, cash grant, turn-key value

More Alta Wind Analysis

Keith Martin
June 24, 2023

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Topics PPA, tax credits, value, section 1603, section 1060, Alta, purchase price allocation, valuation, appraisal

More Alta Wind Analysis

Keith Martin
June 24, 2023

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Topics PPA, tax credits, value, section 1603, section 1060, Alta, purchase price allocation, valuation, appraisal

Purchase Price Allocations

Keith Martin
June 23, 2023

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Topics tax credits, section 1603, treasury cash grant, Claims Court, June 2023, Alta Wind, allocation, step up, tax basis

California Ridge: Developer fees struck down - again

Keith Martin
May 21, 2020

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Topics Treasury, IRS, section 1603, developer fee, Bishop's Hill, Invenergy, how to structure, when to use, California Ridge

Treasury loses key case

Keith Martin
December 15, 2016

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Topics section 1603, Claims Court, Alta Wind I Owner v. United States, LCM Energy v. United States, US Treasury, GUSC Energy v. United States

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