Searching Content indexed under Income Tax by Isaac L. Maron ordered by Published Date Descending.
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Final Regulations Published Addressing Income Inclusion Rules For Pass-Through Lease Of ITC Property
On July 17, 2019, the US Internal Revenue Service issued final regulations (T.D. 9872) providing guidance on the rules under Internal Revenue Code section 50(d)(5) requiring an income inclusion by the lessee ...
United States
29 Jul 2019
Maryland's Energy Storage Tax Credit Turns Two
As previously discussed on this blog, Maryland, in 2017, become the first state in the county to offer an income tax credit for energy storage systems and, to our knowledge,
United States
15 Apr 2019
Treasury Adds Color To Grecian Repeal – Proposed Regulations Implement New Section 864(C)(8) For Sale Of Partnership Interests By Foreign Partners
On December 20, 2018, the US Department of Treasury and the IRS released proposed regulations under Section 864(c)(8) of the Code on the treatment of a foreign partner's transfer of an interest in a partnership...
United States
14 Jan 2019
High-Level Overview Of The Proposed Regulations On Interest Deduction Limitation Rules
On November 26, 2018, the Department of Treasury and US Internal Revenue Service released proposed regulations that flesh out the new Section 163(j) interest limitation rule
United States
4 Dec 2018
IRS Updates Start-Of-Construction Rule: Four Years For Project Completion
On May 5, 2016, the US Internal Revenue Service released Notice 2016-31 (available here) (the "Notice").
United States
10 May 2016
Certain US Energy Tax Credits Extended, But Phaseout Dates Scheduled
However, it is not impossible that these credits will be extended beyond the final phaseout dates under the Act.
United States
29 Dec 2015
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