Prior IRS guidance (including, most notably, Notices 2013-59, 2018-59 and 2022-61) provided two methods to establish that construction has begun: (i) starting physical work of a significant nature ...
On August 15, 2025, the Treasury Department (Treasury) and Internal Revenue Service (IRS) issued much-anticipated guidance (Notice 2025-42) regarding the determination of when an applicable wind or ...
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