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May 3, 2024
On April 25, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued final regulations (Final Regulations) on tax credit transfers pursuant to Section 6418 of...
July 13, 2023
The IRS and Treasury have issued proposed Treasury Regulations concerning the newly enacted Internal Revenue Code section 6418 which allows eligible taxpayers to sell most clean energy tax credits...
June 28, 2023
The Inflation Reduction Act of 2022 added Section 6418 to the Internal Revenue Code of 1986, as amended (the “Code”), which allows taxpayers to elect to transfer all or any portion of...
June 27, 2023
As covered in our prior alerts, the Inflation Reduction Act modified and reinstated existing renewable energy credits, enacted new renewable energy credits and enacted under § 6418 an...
June 20, 2023
EQSAdhoc Luminis Finance Public Limited Company Key word Miscellaneous Luminis Finance Public Limited Company NOTICE OF PROPOSED AMENDMENT 20Jun2023 1848 GMTBST Disclosure of an inside information ac
June 20, 2023
EQSAdhoc Luminis Finance Public Limited Company Key word Miscellaneous Luminis Finance Public Limited Company NOTICE OF PROPOSED AMENDMENT 20Jun2023 1848 GMTBST Disclosure of an inside information ac
June 19, 2023
On June 14, 2023, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released a package of much-awaited guidance (the Guidance) consisting of (i) proposed...
June 19, 2023
The U.S. Department of the Treasury (Treasury) earlier this week issued two notices of proposed rulemaking (the Proposed Regulations) related to the election to transfer certain tax...