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Regulatory Agenda › Internal Revenue Service › Tax Policy

Proskauer - Tax Talks

IRS and Treasury Announce Withdrawal of Related Party Basis Shifting Regulations

Proskauer - Tax Talks on

On April 17, 2025, the U.S. Internal Revenue Service (the “IRS”) issued Notice 2025-23 (the “Notice”), announcing its intention to withdraw the recently released final regulations final regulationsthat classify certain...more

Cadwalader, Wickersham & Taft LLP

Treasury's Recycling Bin Overflows with Comments to Their Proposed Rules on Energy Tax Credit Transfers

Cadwalader, Wickersham & Taft LLP on

On June 14, 2023, the IRS requested comments on their proposed regulations on the transferability provisions created under the Inflation Reduction Act of 2022 (the “IRA”) that allow developers to sell clean energy tax...more

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