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IRS Issues Initial Guidance on Domestic Content Bonus Credit for Energy Projects | Paul Hastings LLP

The Inflation Reduction Act of 2022 (the “IRA”) added and modified certain renewable energy tax credit provisions of the U.S. Internal Revenue Code of 1986, as amended (the “Code”). The. ....

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Form 497 GUINNESS ATKINSON FUNDS

Form 497 GUINNESS ATKINSON FUNDS
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IRS Lacks Authority To Collect Certain Tax Penalties

US Tax Court issued opinion in Farhy v. Commissioner, holding that the Internal Revenue Service IRS lacked statutory authority to both assess tax penalties under Internal Revenue Code Section 6038b and collect said penalties via a levy against the taxpayer. ....

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Tax Court Tells IRS It Cannot Assess or Collect Certain Tax Penalties | McDermott Will & Emery

On April 3, 2023, the US Tax Court issued its opinion in Farhy v. Commissioner, holding that the Internal Revenue Service (IRS) lacked the statutory authority to both assess tax. ....

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IRS Issues Guidance for Developers, Investors Seeking to Qualify for Energy Community Bonus Credits Under Inflation Reduction Act | Insights

On April 4, the Internal Revenue Service issued Notice 2023-29 (the Notice), which describes certain rules the IRS intends to include in proposed regulations for qualifying for the energy community bonus production tax credit (PTC) rate and investment tax credit (ITC) amount under the Inflation Reduction Act of 2022 (IRA). ....

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