Announcement 2007-112
From TaxAlmanac
You Are Here: Main Page > Tax Research Resources > Announcements > Announcement 2007-112
Internal Revenue Bulletin:
2007-50
December 10, 2007
Announcement 2007-112
Wind Energy Partnerships
This announcement revises Revenue Procedure 2007-65, 2007-45 I.R.B.
967, by adding the following language to Section 3: “The requirements
set forth in this revenue procedure that must be satisfied in order to qualify
for the Safe Harbor, however, are not intended to provide substantive rules
and are not to be used as audit guidelines,” and replacing “will
not challenge” with “will respect” in Section 6.
The principal authors of this announcement are Vishal R. Amin and Richard T. Probst of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this announcement, contact Vishal R. Amin or Richard T. Probst at (202) 622-3060 (not a toll-free call).
