Investors and project sponsors await proposed regulations and interim guidance under Section 45Q of the Internal Revenue Code to resolve uncertainty and unlock significant carbon capture, utilization and storage market...more
1/31/2020
/ Carbon Capture and Sequestration ,
Carbon Emissions ,
Energy Projects ,
Energy Sector ,
Greenhouse Gas Emissions ,
Internal Revenue Code (IRC) ,
Investors ,
IRS ,
Qualifying Facility ,
Tax Credits ,
Underground Storage Tanks
On December 19th, 2019, the Department of the Treasury and the Internal Revenue Service (the “IRS”) issued regulations (the “Final Regulations”) under Section 1400Z-2 of the Internal Revenue Code (the “Code”)[i] finalizing,...more
12/31/2019
/ Capital Gains ,
Capital Gains Tax ,
Community Development ,
Economic Development ,
Internal Revenue Code (IRC) ,
Investment Funds ,
Investors ,
IRS ,
Opportunity Zones ,
Popular ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
Tax Deferral ,
U.S. Treasury
The Qualified Opportunity Zone rules under Section 1400Z of the Internal Revenue Code permit certain investors to realize substantial tax benefits if they invest capital into federally-designated low-income communities known...more
6/24/2019
/ Capital Gains ,
Community Development ,
Deadlines ,
Electricity ,
Energy Sector ,
Energy Storage ,
Infrastructure Financing ,
Internal Revenue Code (IRC) ,
Investment Funds ,
Investment Opportunities ,
Investment Tax Credits ,
Joint Venture ,
Low Income Housing ,
Opportunity Zones ,
Production Tax Credit ,
Qualified Opportunity Funds ,
Real Estate Investments ,
Renewable Energy ,
Renewable Energy Incentives ,
Safe Harbors ,
Tax Cuts and Jobs Act ,
Tax Deferral
On May 22, 2019 the Treasury Department and the Internal Revenue Service released regulations (the “Final Regulations”) finalizing and making certain technical changes to proposed regulations (the “Proposed Regulations”,...more
5/29/2019
/ Controlled Foreign Corporations ,
Dividends ,
Final Rules ,
Internal Revenue Code (IRC) ,
IRS ,
Limited Liability Company (LLC) ,
Partnerships ,
Proposed Regulation ,
Section 956 ,
Subsidiaries ,
U.S. Treasury
On October 19, 2018, the Department of the Treasury and the Internal Revenue Service (the “IRS”) issued proposed regulations (the “Proposed Regulations”) under new section 1400Z-2 of the Internal Revenue Code (the “Code”),...more