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Jeffrey Davis

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Articles

Imaging topological polar structures in marginally twisted 2D semiconductors

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By Zihan Liu, Jonghun Kim, Liana Kramer, Thi-Hai-Yen Vu, Daniel Bennett, Johnathon Maniatis, Joshua Edwards, Hemayet Uddin, Kaijian Xing, Pablo Reséndiz-Vázquez, Seng Huat Lee, Zhiqiang Mao, Jack Muir, Jeffrey Davis, Kenji Watanabe, Takashi Taniguchi, Shaffique Adam, Pankaj Sharma, Michael S. Fuhrer, Mark Edmonds, Gayani Nadeera Pallewela, Linnan Jia
| Science Magazine Verified
Abstract INTRODUCTION RESULTS DISCUSSION MATERIALS AND METHODS Acknowledgments Supplementary Materials REFERENCES Information & Authors Metrics & Citations View Options References Figures Tables Media Share This article has 0 eLetter . Abstract Moiré superlattices formed in van der Waals heterostructures by twisting, lattice mismatch and strain present an opportunity for creating metamaterials with unique properties absent in the individual layers.
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Federal Court Rejects Discounted Cash Flow Approach To Valuing Wind Project

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By Gregory Arutiunov, Jeffrey Davis
| JD Supra
On July 8, 2026, the United States Court of Federal Claims (the “Court”) issued a Trial Order in Alta Wind I Owner Lessor C v. United States1 (“Alta Wind”), adopting a cost approach to determining a wind project’s fair market value for purposes of calculating cash grants under Section 1603 of the American Recovery and Reinvestment Tax Act of 2009 (“ARRA”).
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Federal court strikes down IRS limits on five percent safe harbor

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By Jeffrey Davis, Gregory Arutiunov
| JD Supra
On June 6, 2026, a federal court vacated IRS Notice 2025-42 (the “2025 BOC Notice”), which purported to eliminate the “five percent safe harbor” (first established in IRS Notice 2013-29) for wind and certain solar projects seeking to establish beginning of construction (“BOC”) for tax purposes on or before July 4, 2026.
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