IRS Announces Revisions To Guidance On Application Of Wind Energy Production Tax Credit To Partnerships.
Announcement 2007-112; 2007-50 I.R.B. 1175
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor Rev. Proc. 2007-65, 2007-45 I.R.B. 967, see Doc 2007-23470 or
2007 TNT 204-14.
For a revised version of the revenue procedure, Rev. Proc. 2007-65,
see Doc 2007-25883 or 2007 TNT 226-3. - Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2007-26887
- Tax Analysts Electronic Citation2007 TNT 237-12
Announcement 2007-112
This announcement revises Revenue Procedure 2007-65, 2007-45 I.R.B. 967, by adding the following language to Section 3: "The requirements set forth in this revenue procedure that must be satisfied in order to qualify for the Safe Harbor, however, are not intended to provide substantive rules and are not to be used as audit guidelines," and replacing "will not challenge" with "will respect" in Section 6.
The principal authors of this announcement are Vishal R. Amin and Richard T. Probst of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this announcement, contact Vishal R. Amin or Richard T. Probst at (202) 622-3060 (not a toll-free call).
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor Rev. Proc. 2007-65, 2007-45 I.R.B. 967, see Doc 2007-23470 or
2007 TNT 204-14.
For a revised version of the revenue procedure, Rev. Proc. 2007-65,
see Doc 2007-25883 or 2007 TNT 226-3. - Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2007-26887
- Tax Analysts Electronic Citation2007 TNT 237-12
