TIBE LIBRARY
The resources below are available via our TIBE Dataroom:
IRS Notices
- Notice 2009-25
- Notice 2009-52
- Notice 2013-29
- Notice 2013-60
- Notice 2014-46
- Notice 2015-25
- Notice 2016-31
- Notice 2014-04
U.S. Code
- American Taxpayer Relief Act of 2012 (Section 407)
- Tax Increase Prevention Act of 2014 (Section 155)
- Title 26 U.S. Code Section 1.48-1
- Title 26 U.S. Code Section 1.461-1
- Title 26 U.S. Code Section 1.461-4
- Title 26 U.S. Code Section 45
- Title 26 U.S. Code Section 48
Other IRS Notices
- All private letter rulings issued by the IRS for UILC 48.00
- IRS Chief Counsel Advice
- IRS Revenue Procedure 2007-65
- IRS Revenue Procedure 2014-12
Other References
- Beginning of Construction for Energy Credits – Deloitte Tax LLC
- Historic Boardwalk Decision
- Joint Committee on Taxation Report, March 12, 2010
- Section 1603 Grant Program FAQs for Begun Construction