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IRS publishes long-awaited “50(d)” regulations affecting historic tax credit and renewable energy transactions: What do you need to know?

The IRS recently issued its much-anticipated regulations on the treatment of 50(d) income, which arises when the lease-pass-through tax credit structure is used. Here’s our take on the new regulations and how we think they will affect historic tax credit and renewable energy transactions moving forward.

To attend IPED's upcoming forum on 50(d) regulations, click here.


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