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Five Percent Safe Harbor Test Internal Revenue Service

McDermott Will & Emery

IRS Provides Relief on Begin Construction Continuity Requirements

McDermott Will & Emery on

Yesterday, the Internal Revenue Service (IRS) issued Notice 2021-41 (the Notice), providing relief for continuity requirements for the investment tax credit (ITC) under Section 48 and the production tax credit (PTC) under...more

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