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Safe Harbors Transfer Taxes

McDermott Will & Emery

IRS Issues Updated Notice Regarding Safe Harbor for Transfers of Property to Regulated Public Utilities by Electricity Generators

McDermott Will & Emery on

In Depth - On June 10, 2016, the Internal Revenue Service (IRS) issued Notice 2016-36 (the Notice), updating the safe harbor (Safe Harbor) regarding transfers of property from an electricity generator to a regulated...more

Butler Snow LLP

Speculation Continues Regarding Potential Proposed §2704 Regulations

Butler Snow LLP on

The general consensus among attorneys and accountants had been that the Treasury hoped to issue new proposed regulations under Section 2704(b) prior to this fall’s tax section meeting of the ABA, which was September 17...more

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