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Articles by West Ailsworth
Court Concludes on Cost Approach in Alta Wind, But It May Not Have Changed Status Quo
The U.S. Court of Federal Claims held that the cost approach, not the discounted cash flow approach, properly determines FMV of Section 1603 grant-eligible property for the Alta Wind projects. The court did not prohibit the income approach as a matter of law, finding the discounted cash flow method “not inherently defective” but insufficiently supported by evidence.
Court Concludes on Cost Approach in Alta Wind , But It May Not Have Changed Status Quo
The U.S. Court of Federal Claims held that the cost approach, not the discounted cash flow approach, properly determines FMV of Section 1603 grant-eligible property for the Alta Wind projects. The court did not prohibit the income approach as a matter of law, finding the discounted cash flow method “not inherently defective” but insufficiently supported by evidence.
Court Issues Disappointing Decision in Alta Wind , But It May Not Have Changed Status Quo
The U.S. Court of Federal Claims held that the cost approach, not the discounted cash flow approach, properly determines FMV of Section 1603 grant-eligible property for the Alta Wind projects. The court did not prohibit the income approach as a matter of law, finding the discounted cash flow method “not inherently defective” but insufficiently supported by evidence.
Treasury and IRS Release Updated Guidance on Energy Communities - Troutman Pepper Locke
IRS Notice 2026-39, issued June 10, 2026, updates the qualifying energy community lists under the Statistical Area Category and Coal Closure Category for the energy community bonus under Sections 45, 45Y, 48, and 48E of the Internal Revenue Code. Notice 2026-39 should provide certainty for energy community developers and financing parties. On June 10, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued Notice 2026-39.
Treasury and IRS Issue FEOC Material Assistance Guidance | JD Supra
On February 12, 2026, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued Notice 2026-15 (the Notice). The Notice describes certain rules to be included in forthcoming proposed regulations addressing the prohibited foreign entity (PFE) material assistance requirements for purposes of Sections 48E (CEITC), 45Y (CEPTC), and 45X (advanced manufacturing credit), and safe harbor tables for determining the applicable material assistance cost ratio (MACR).
IRS Issues Proposed Regulations on Clean Fuel Production Credits | JD Supra
The IRS and the Treasury Department issued proposed regulations on February 3, 2026 (Proposed Regulations), providing guidance on the clean fuel production credit under Section 45Z (Clean Fuel PTC). The Proposed Regulations follow the passage of the Inflation Reduction Act of 2022 (IRA), publication of the initial Clean Fuel PTC guidance in Notices 2024-49, 2025-10, 2025-11, and passage of the One Big Beautiful Bill Act (OB3).
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