Renewable Energy Tax Credit:

IRS Guidance

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RETC Statutes

Internal Revenue Code Section 25D - Residential energy efficient property

Internal Revenue Code Section 30C - Alternative fuel vehicle refueling property credit

Internal Revenue Code Section 38 - General business credit

Internal Revenue Code Section 45 - Electricity produced from certain renewable resources, etc.

Internal Revenue Code Section 45K - Credit for producing fuel from a nonconventional source

Internal Revenue Code Section 46 - Amount of credit

Internal Revenue Code Section 48 - Energy credit

Internal Revenue Code Section 48A - Qualifying advanced coal project credit

Internal Revenue Code Section 48C - Advanced Energy Manufacturing Tax Credit

Internal Revenue Code Section 50 - Other special rules

Internal Revenue Code Section 179D - Energy efficient commercial buildings deduction

Revenue Rulings

Revenue Ruling 2006-9: Certain State Incentives Do Not Trigger a Reduction in PTCs

Revenue Ruling 94-31: Definition of "Facility" for Section 45 PTVCs (Wind)

Revenue Ruling 85-77: Nonconventional Fuel Source Credit; Price-Support Payments

Revenue Ruling 79-98: Depreciation; first placed in service; nuclear electric generating unit

Revenue Ruling 76-256: Depreciation; first placed in service; electric generating unit

Revenue Ruling 66-269: Section 38 property; electrical hookups, plumbing hookups, and water wells

Revenue Procedures

Revenue Procedure 2011-26: Examination of Returns and Claims for Refund, Credit or Abatement; Determination of Correct Tax Liability

Revenue Procedure 2010-20: Safe Harbor for Tax Treatment of Smart Grid Investment Grants

Revenue Procedure 2007-65: Safe Harbor in Allocating Wind Energy Production Tax Credits

Announcement 2007-112: Revises Rev. Proc. 2007-65

Announcement 2009-69: Wind Energy Partnerships (Revises Rev. Proc. 2007-65)

Revenue Procedure 2001-28: Leveraged Lease Transactions

Private Letter Rulings

PLR 201205005: Electricity Produced from Certain Renewable Sources; Date Property Placed in Service

PLR 201142022: Partners Will be Regarded as Owners and Users of the Project to the Extent of Their Respective Shares of Basis for Purposes of § 50(b)(1)(B) and, Therefore, Entitled to Share of the Energy Credit

PLR 201142005: Storage Device Considered Part of "Qualified Property" at "Qualified Investment Credit Facility" Within the <eaning of §48(a)(5)

PLR 201131003: Electricity Produced from Certain Renewable Sources; Refined Coal under Section 45(c)(7)

PLR 201123016: Electricity Produced from Certain Renewable Sources; Refined Coal under Section 45(c)(7)

PLR 201121005: Regarding What Constitutes "Energy Property" for Purposes of § 48(a)(3)

PLR 201105007: Electricity Produced from Certain Renewable Sources; Refined Coal under Section 45(c)(7)

PLR 201105006: Electricity Produced from Certain Renewable Sources; Refined Coal under Section 45(c)(7)

PLR 201105002: Electricity Produced from Certain Renewable Sources; Refined Coal under Section 45(c)(7)

PLR 201043023: Elements of the Purchase Price of PV Curtain Wall Constitute Energy Property under § 48

PLR 201035003: Public Utility REC Purchases

PLR 200947027: Reflective Roof Surface; Energy Property under Section 48

PLR 200820011: Energy Credits and Tax-Exempt Bond Financed Affordable Housing Projects

PLR 200620004: Placed in Service Date for Wind Turbines to Qualify for Credit Under Section 45

PLR 200609002: Electricity Produced From Certain Renewable Resources Production Tax Credit Wind Lease Agreement

PLR 200609001: Electricity Produced From Certain Renewable Resources Production Tax Credit Wind Lease Agreement

PLR 200440001: Tax credits—Electricity Produced from Certain Renewable Resources—Placed in Service Date of Production Facility

PLR 200334031: Renewable Energy Production Credit—Placed in Service

PLR 200311021: Credit under Sec. 45 Won't be Reduced Because of State Income Tax Credit

PLR 200202048: Renewable Energy Production Ccredit Not Offset by Amounts Received From Private Org.'s Wind Energy Incentive Program

PLR 200206034: Conditional Refund of Colorado State Sales and Use Tax Did Not Off-Set the Federal PTC

PLR 200142018: Limited Partnership is Entitled to Renewable Electricity Production Credit

PLR 9831006: Landfill Gas Collection System is a Qualified Fuel

PLR 9627022: Requirements for the Nonconventional Fuel Credit, Landfill Methane Gas Collection System

PLR 9529019: Landfill Methane Gas is a Qualified Duel under Section 29(c)(1)(B)(ii)

PLR 9405006: Section 167 -- Depreciation Deduction

PLR 8410092: Price Support Payments

PLR 8428035: Price Support Payments

PLR 8324013: Sec. 48 Eligible Property and Special Rules; Snow-Making System

Notices

Notice 2011-30: Nonconventional Fuel Source Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price (April 1, 2011)

Notice 2011-24: Guidance for Phase II of the Qualifying Advanced Coal Program under Section 48A and the Qualifying Gasification Program under Section 48B (March 23, 2011)

Notice 2010-54: Production Tax Credit for Refined Coal (September 16, 2010)

Notice 2010-62: Interim Guidance under the Codification of the Economic Substance Doctrine and Related Provisions in the Health Care and Education Reconciliation Act of 2010 (September 13, 2010)

Notice 2010-37: Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2010 (May 3, 2010)

Notice 2010-31: Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price (April 1, 2010)

Notice 2010-28: Stripping Transactions for Qualified Tax Credit Bonds (March 23, 2010)

Notice 2009-90: Production Tax Credit for Refined Coal (December 7, 2009)

Invitation to Comment on NOT 110859–09, Qualifying Advanced Energy Project Credit (September 22, 2009)

Notice 2009-72: Qualifying Advanced Energy Project Credit

Notice 2009-52: Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination with Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits

Request for Comments: Notice 2009-52, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination With Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits (August 7, 2009)

Notice 2009-50: Recovery Zone Bond Volume Cap Allocations

Notice 2009-44: Utilities Paid by Tenant of Submetered Rent-restricted Unit

Notice 2009-41: Credit for Residential Energy Efficient Property

Notice 2009-40: Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2009

Notice 2009-33: New clean renewable energy bonds application solicitation and requirements

Notice 2009-32: Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price

Notice 2009-29: Qualified Energy Conservation Bond Allocations for 2009

Notice 2009-24: Qualifying Advanced Coal Project Program

Notice 2009-23: Qualifying Gasification Project Program

Notice 2009-15: Credit Rates on Tax Credit Bonds

Notice 2008-97: Qualifying Gasification Project Program

Notice 2008-96: Qualifying Advanced Coal Project Program

Notice 2008-84: Application of Section 382 in the Case of Certain Acquisitions Made by the United States

Notice 2008-60: Electricity Produced from Certain Renewable Resources

Notice 2008-48: Credit for Renewable Electricity, Refined Coal, Indian Coal Production; Inflation Adjustment Factors, Reference Prices for 2008

Notice 2008-47: Public Comment Invited on Recommendations for 2008-2009 Guidance Priority List

Notice 2008-44: Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price

Notice 2008-35: Amplification of Notice 2006-27 Certification of Energy Efficient Home Credit

Notice 2007-56: Change of address for submission of CREBs applications

Notice 2007-53: Qualifying Gasification Project Program

Notice 2007-52: Qualifying Advanced Coal Project Program

Notice 2007-40: Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2007

Notice 2007-38: Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price

Notice 2007-26: Solicits Applications for Allocations of Clean Renewable Energy Bonds

Notice 2006-88: Electricity Produced from Open-loop-Biomass

Notice 2006-51: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2006 for Renewable Electricity Production Credit and Refined Coal Production Credit

Notice 2006-24: Qualifying Advanced Coal Project Program

Notice 2006-25: Qualifying Gasification Project Program

Notice 2006-7: Guidnace Regarding Facilities That May be Financed With Clean Renewable Energy Bonds

Notice 2005-98: Solicits Applications for Allocations of Clean Renewable Energy Bonds

Notice 2005-37: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2005 for Renewable Electricity Production Credit and Refined Coal Production Credit

Notice 2004-29: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2004 for Renewable Electricity Production Credit

Notice 2003-29: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2003 for Renewable Electricity Production Credit

Notice 2002-39: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2002 for Renewable Electricity Production Credit

Notice 2001-33: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2001 for Renewable Electricity Production Credit

Notice 2000-52: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2000 for Renewable Electricity Production Credit

Announcements

Announcement 2010-56: Announcement of the Results of 2009-10 Allocation Round of the Qualifying Advanced Coal Project Program and the Qualifying Gasification Project Program

Chief Counsel Advice (CCA)

CCA 201122018 - Section 1603 - Qualified Wind Property in an Electric Substation Located at a Wind Farm

CCA 201052005 - Section 48C - Qualifying Advanced Energy Project Credit

CCA 201017043: Section 45K - Credit for Fuel Produced from a Nonconventional Source

CCA 200943029: Section 45 - Electricity Produced From Certain Renewable Resources, etc.

Associate Chief Counsel Memoranda (AM)

AM 2011-004: Excessive Payments Received Under ARRA Section 1603

AM 2010-007: Section 179D deduction and certain partnerships and S corporations

General Counsel Memoranda

General Counsel Memorandum 37449: Whether certain machinery and equipment acquired and placed in a production facility are “first placed in service” for depreciation and investment credit purposes in the year the preliminary tests are completed.

PMTA

PMTA 2010-59: Agreement to Extend Statute of Limitaitons on Assessment and Reg. Section 1.48-12(d)(7)

 

Forms

Form 8835: Renewable Electricity, Refined Coal, and Indian Coal Production Credit

IRS Invitation to Comment on Form 8835
(September 30, 2010)

Form 4255: Recapture of Investment Credit
(March 2010)

Form 3800: General Business Tax Credit

IRS application form sf3468