martindale.com
Legal Library
|
IRS Issues Revised Guidance for Wind-Energy Partnerships |
September 25, 2009
Previously published on September 2009
On September 21, 2009, the Internal Revenue Service (the "Service") issued Announcement 2009-69 (the "Announcement"), revising its prior guidance on wind-energy partnerships, Revenue Procedure 2007-65 (the "Revenue Procedure"). The Revenue Procedure sets forth the safe-harbor requirements for partnership flip structures involving wind energy projects qualifying for tax credits under Section 45 of the Internal Revenue Code (the "Code").
|
The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
Practice Area Resource Centers
|
|
RSS | Blog | Advertising Opportunities | Site Map | Contact Us