Gale Chan at McDermott Will & Emery

IRS Issues Notice to Determine When Construction Begins for Purposes of Production Tax Credit, Investment Tax Credit

The Internal Revenue Service (IRS) has issued important guidance to determine when construction begins with respect to a qualified facility for purposes of the production tax credit and the investment tax credit for certain...more

4/23/2013 - Investment Tax Credits IRS Production Tax Credit Safe Harbors Tax Credits

Key Energy-Related Tax Provisions in the 2014 Budget Proposal

President Obama’s recently released budget proposal for the 2014 fiscal year contains energy-related tax provisions that include a permanent extension of the renewable energy production tax credit (PTC) and a provision making...more

4/23/2013 - Derivatives Energy Tax Incentives Federal Budget Investment Tax Credits New Markets Tax Credit Production Tax Credit Tax Credits

District Court Holds IRS Lacks Authority to Issue and Enforce Tax Return Preparer Regulations

On January 18, 2013, the District Court for the District of Columbia held that the Internal Revenue Service lacked the authority to issue and enforce the tax return preparer regulations that it issued in 2011 and permanently...more

1/24/2013 - Enforcement IRS Lack of Authority Permanent Injunctions Tax Preparers

Key Energy Tax Provisions Included in ‘Fiscal Cliff’ Legislation

On January 1, 2013, Congress passed the American Taxpayer Relief Act of 2012 to address the tax rate hikes and expiring tax incentives to avert the “fiscal cliff.” President Obama signed the legislation into law on January...more

1/4/2013 - American Taxpayer Relief Act Fiscal Cliff Investment Tax Credits New Market Tax Credits Production Tax Credit Renewable Energy Wind Power

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Gale Chan

McDermott Will & Emery

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