From: Guidewire <irs@service.govdelivery.com>
Date: Fri, Aug 8, 2014 at 11:29 AM
Subject: Notice 2014-46 -- Physical Work Test for certain facilities
To: iammejtm@gmail.com
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News EssentialsIRS Resources | Issue Number: Notice 2014-46Inside This IssueNotice 2014-46 clarifies prior guidance regarding the application of the Physical Work Test and the ability to transfer a facility after construction has begun. This notice also modifies Notice 2013-29 and Notice 2013-60 by modifying the application of the Safe Harbor for certain facilities with respect to which a taxpayer paid or incurred less than five percent, but at least three percent, of the total cost of the facility before January 1, 2014 Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message. |
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Jeremy Tobias Matthews
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