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Energy Tax Incentives Historical Rehabilitation

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The Cost of Clarity: IRS Issues Regulations Addressing Proper Treatment of Code Section 50(d) Income

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On July 21, 2016, the IRS issued long-awaited regulations under Section 50 of the Internal Revenue Code (the “Code”) clarifying the manner in which “Section 50(d) Income” is to be recognized in lease pass-through investment...more

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