David Burton
May 28, 2019
Infocast’s Solar Power Finance & Investment Summit was held in San Diego on March 20 and 21. Below are sound bites from the speakers and panelists. The so
Soundbites from Infocast's Solar Power & Finance Summit
Tax Credit Eligibility of Reflective Roofs to Bolster Solar Production
David Burton
August 1, 2016
Below is a link to my Tax Notes article that discusses three IRS letter rulings involving the investment tax credit eligibility of reflective roofs that bo
The “Right” way to Model the Timing of Recognition of ITC
David Burton
June 2, 2016
Tax advisors working on investment tax credit (ITC) transactions are often asked what is the “right” way to model the timing of the recognition of the ITC
Tax Court Levels Taxpayer's Weak Theories in Rent Accrual Case
David Burton
September 28, 2015
This article was originally published in the September 28, 2015 edition of Tax Notes. The Tax Court’s recent decision in Stough v. Commissioner illustrates
An Analysis of U.S. Energy Policy Objectives: Green and Brown Power Options Examined
David Burton
December 18, 2013
First published in Bloomberg BNA’s Daily Environment Report on December 18, 2013 Climate change, energy independence, and health and welfare are policy rat
Definitions of Lease Term for Federal Income Tax Purposes
David Burton
December 1, 2005
This article was originally published in the November/December edition of ELT by ELFA. The Feds offer—count ‘em—five definitions for “lease term.” The U.S.