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This page contains a single entry by Associate Editor published on March 10, 2010 6:02 PM.

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IRS releases Revenue Procedure 2010-20 providing a safe harbor for the treatment of a Smart Grid Investment Grant

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Associate Editor
on March 10, 2010 TrackBacks (0) Comments (0)

The IRS has made the following announcement:

Revenue Procedure 2010-20 provides a safe harbor under section 118(a) of the Internal Revenue Code for the treatment of a Smart Grid Investment Grant under 42 U.S.C. 17386 made by the United States Department of Energy to a corporation for qualifying investments under the Smart Grid Investment Matching Grant Program as authorized by section 1306 of the Energy Independence and Security Act of 2007 (Pub. L. 110-140), as amended by section 405, Division A of the American Recovery and Reinvestment Act of 2009 (Pub. L. 111-5). Also attached is the related news release from the Department of the Treasury.
 
Revenue Procedure 2010-20 will be published in Internal Revenue Bulletin 2010-14 on April 5, 2010.

 

Posted by Joshua Hock, Associate Editor, Wealth Strategies Journal

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