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

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

Right-side, left-side issues in tax equity deals

Keith Martin
August 17, 2022

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Topics ITC, tax equity, collateral, portfolio debt, step up, tax basis, cross collateralization

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