Alan J. Tarr

Alan J. Tarr

Loeb & Loeb LLP

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IRS Provides Discharge of Indebtedness Safe Harbor for Debt Secured by Interest in Disregarded Entity Holding Real Property

In general, discharge of indebtedness income is excluded from the gross income of a taxpayer (other than a C corporation) if the indebtedness is qualified real property business indebtedness (QRPBI). To qualify as QRPBI, the...more

2/25/2014 - Debt Dischargeable Debts IRS Safe Harbors

Illinois Files Emergency Sales Tax Regulations

The Illinois Department of Revenue last week filed emergency regulations on sourcing sales for the purpose of determining local sales tax, in response to the Illinois Supreme Court's decision in Hartney Fuel Oil Co. v. Hamer....more

2/3/2014 - Sales & Use Tax State Taxes

SUNY Tax-Free Areas to Revitalize and Transform Upstate NY (START-UP NY) Program

Overview. The START-UP NY Program is designed to attract businesses to New York and to create and retain jobs in the state. The START-UP NY Program offers significant tax benefits to eligible businesses that start up, move to...more

11/14/2013 - Economic Development Job Creation Startups Universities

IRS Clarifies Guidance on Beginning Construction of a Qualified Energy Facility for Production Tax Credit and Investment Tax...

A qualified facility is eligible to receive a renewable electricity production tax credit (PTC) or an energy investment tax credit (ITC) in lieu of the PTC if construction of the facility begins before January 1, 2014....more

9/26/2013 - Biomass Geothermal Energy Hydropower Investment Tax Credits IRS Landfills Production Tax Credit Tax Credits Wind Power

IRS Releases Guidance on Beginning Construction for Production Tax Credit and Investment Tax Credit

A qualified facility is eligible to receive a renewable electricity production tax credit (PTC) or energy investment tax credit in lieu of the PTC if construction of the facility begins before January 1, 2014. Qualified...more

4/30/2013 - Investment Tax Credits IRS Physical Work Test Production Tax Credit Qualified Energy Facilities Safe Harbors Tax Credits

American Taxpayer Relief Act of 2012 Extends Certain Energy Tax Credits

The American Taxpayer Relief Act of 2012 (the “Act”), passed by Congress on January 1, 2013, and expected to be quickly signed into law by the President, includes important extensions and changes to certain energy tax credit...more

1/4/2013 - American Taxpayer Relief Act Electricity FERC Fiscal Cliff Production Tax Credit Renewable Energy Wind Power

IRS Revokes Ruling Finding Facility-Specific Power Purchase Agreements Are Part of the Facility

The Internal Revenue Service (IRS) recently revoked Private Letter Ruling (PLR) 201214007, which found that facility-specific power purchase agreements (PPAs) are considered part of the underlying wind energy facilities and,...more

12/31/2012 - Amortization Clean Tech IRS Power Purchase Agreements Renewable Energy Wind Power

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