Michelle Jewett

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Latest Posts › Regulatory Requirements

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The Finalized Disclosure Requirements for Partnership Basis-Shifting Transactions: Slightly Less Onerous, but Still Premature

On January 14, 2025, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) published final regulations (the “Final Regulations”) addressing reporting obligations with respect to certain...more

3/25/2025 / Compliance , Disclosure Requirements , IRS , Partnerships , Proposed Rules , Regulatory Requirements , Reporting Requirements , Tax Planning , U.S. Treasury

Treasury Issues Final Regulations on Technology Neutral Clean Energy Projects

On January 7, 2025, the US Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued final regulations (the “Final Regulations”) relating to technology-neutral tax credits for clean energy...more

2/14/2025 / Clean Energy , Energy Sector , Final Rules , Greenhouse Gas Emissions , Inflation Reduction Act (IRA) , IRS , Regulatory Requirements , Renewable Energy , Tax Credits , U.S. Treasury

Final Regulations on Taxpayers Eligible for Direct Pay Electing Out of Subchapter K

On November 20, 2024, the US Department of the Treasury and the Internal Revenue Service (“IRS”) issued final regulations (the “Final Regulations”) to allow certain unincorporated organizations owned by specified “applicable...more

12/10/2024 / Inflation Reduction Act (IRA) , Internal Revenue Code (IRC) , IRS , Proposed Regulation , Regulatory Requirements , Tax Credits , U.S. Treasury

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