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Expert Analysis

Investment Tax Credit Guidance Means Sunny Days For Solar

By Jon Nelsen, Michael Didriksen and Peter Farrell (July 13, 2018, 4:50 PM EDT) -- On June 22, 2018, the Internal Revenue Service issued Notice 2018-59, which provides much anticipated guidance for determining when construction has begun under Section 48 of the Internal Revenue Code for taxpayers seeking the investment tax credit, or ITC, for certain solar (and other) energy property....

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