News & Analysis as of

Corporate Taxes Utilities Sector Proposed Regulation

Eversheds Sutherland (US) LLP

Proposed 163(j) regulations provide needed guidance to utilities

On November 26, 2018, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued much-anticipated proposed regulations (Proposed Regulations) under section 163(j) of the Internal Revenue Code of...more

Eversheds Sutherland (US) LLP

Proposed 168(k) regulations offer several surprises for utilities and present challenges with uncertainties left unaddressed

The proposed regulations under section 168(k) issued by Treasury and the Internal Revenue Service (IRS) on August 3, 2018, not only presented utilities with some surprises, but also raised concerns as a result of unaddressed...more

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