Andrew Bryant

Andrew Bryant

Wilson Sonsini Goodrich & Rosati

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IRS Issues Notice Clarifying Earlier Guidance on "Beginning of Construction" Requirement for PTC and ITC Purposes

On September 20, 2013, the IRS released Notice 2013-60, which clarified Notice 2013-29. Each Notice addresses the requirement that construction of a qualified facility must begin before January 1, 2014, in order to be...more

9/25/2013  /  Construction Contracts , Investment Tax Credits , IRS , Production Tax Credit , Renewable Energy , Tax Credits
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