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IRS Releases “Start Construction” Guidance for Renewable Energy Facilities

Long-awaited guidance regarding eligibility for production or investment tax credits largely tracks guidance under the Section 1603 cash grant program....more

4/19/2013  /  American Taxpayer Relief Act , Begun Construction Test , Investment Tax Credits , IRS , Physical Work Test , Production Tax Credit , Qualified Energy Facilities , Renewable Energy , Safe Harbors , Tax Credits
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