IRS Finalizes Guidance Relating to Carbon Capture and Sequestration
By EsqSocial Corporation 29/01/21
On January 6, 2021, the IRS issued final regulations relating to section 45Q. This is the fourth piece of guidance from the IRS relating to section 45Q, following IRS Notice 2020-12, Revenue Procedure 2020-12, the Proposed Regulations and now the final regulations....
By: Orrick, Herrington & Sutcliffe LLP