Allison Woodbury

Allison Woodbury

Stinson Leonard Street

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Latest Publications


Sweeping Change to Partnership Tax Audit Procedures

A major change to partnership audits was signed into place by President Barack Obama on November 2nd following the passage of the Bipartisan Budget Act of 2015 by Congress on October 30th. Previously, partnerships with more...more

11/4/2015 - Audits Bipartisan Agreement Business Income C-Corporation Capital Gains Federal Budget IRS K-1 Limited Liability Companies LLC Obama Administration Partnership Agreements Partnerships S-Corporation Tax Rates

IRS Clarifies and Expands "Beginning Construction" Tests for Production Tax Credit and Investment Tax Credit

In 2013, the Internal Revenue Service established two “beginning construction” tests – a physical work test and a 5% safe harbor test – to determine eligibility for the production tax credit (PTC) and investment tax credit...more

8/25/2014 - Begun Construction Test Construction Site Energy Projects Internal Revenue Code (IRC) Investment Tax Credits IRS Production Tax Credit

Energy Law Alert: IRS Releases Notice 2013-60 With Additional Guidance For PTC/ITC Qualification

Late in the day on September 24, the IRS released a formal Notice addressing the Begun Construction requirements to qualify for the Production Tax Credit and Investment Tax Credit. Notice 2013-60 clarifies an earlier Notice...more

9/26/2013 - Investment Tax Credits IRS Production Tax Credit Renewable Energy

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