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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
... 2018 2018 §179D kickbacks energy efficient improvements tax transfers The Energy Policy Act (EPA) of 2005 provides subsidies and tax-based incentives designed to help building owners offset the large up-front costs needed to make investments in energy efficient technology. Tax...
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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
... deduction for energy efficient construction costs—that is not considered a depreciation expense. 2015 §179D change in accounting method energy efficient improvements depreciation A taxpayer making this change in accounting method must “attach a detailed description of the tax treatment...
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