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Keywords: §179D
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Journal Articles

The Constitutionality of Uncompensated §179D(d)(4) Allocations by State, Local, and Municipal Government Building Owners

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Edward B. Douthett, Jr., Jonathan E. Duchac, Arthur Petzel, III
Journal: The ATA Journal of Legal Tax Research
The ATA Journal of Legal Tax Research (2018) 16 (1): 1–16.
https://doi.org/10.2308/jltr-52126
Published: 01 July 2018
...Edward B. Douthett, Jr.; Jonathan E. Duchac; Arthur Petzel, III ABSTRACT Internal Revenue Code §179D provides accelerated tax deductions to building owners that invest in energy efficient building improvements. However, the value of this incentive for government building owners is limited...
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Journal Articles

Muddling Parity of an Energy Efficient Incentive—Through the Lens of “Change in Accounting Method”

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Linda J. Campbell, Pamela C. Smith, Veronda F. Willis
Journal: The ATA Journal of Legal Tax Research
The ATA Journal of Legal Tax Research (2015) 13 (2): 82–94.
https://doi.org/10.2308/jltr-51192
Published: 01 June 2015
...Linda J. Campbell; Pamela C. Smith; Veronda F. Willis ABSTRACT The Internal Revenue Service issued guidance related to automatic changes in accounting methods for taxpayers taking a §179D deduction for Energy Efficient Commercial Building Property. However, while the accounting treatment of §179D...
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