Final regulations are now out from the Internal Revenue Service to help entities that co-own clean energy projects access clean energy tax credits through elective pay (a.k.a. direct pay). Elective ...
The Tax Court found a regulation invalid to the extent it holds the period open for the IRS to issue a final partnership adjustment longer than the statutory 270 days after a partnership has submitted ...
On December 2, 2024, the Department of Treasury published final regulations (Final Regulations) governing the allocation of recourse liabilities of a partnership among its partners under Section 752 ...
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