In the inaugural column of ‘‘Power and Taxes,’’ we discussed the tensions surrounding the requirement that an investor be an owner when a project is placed in service in order to qualify for the investment tax credit under...more
10/2/2016
/ Begun Construction Test ,
Complex Financial Products ,
Condition Precedent ,
Condition Subsequent ,
Investment Funds ,
Investment Partnerships ,
IRS ,
Production Tax Credit ,
Renewable Energy ,
Renewable Energy Incentives ,
Repurchases ,
Rescission ,
Tax Court