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Legal research on Tax issues

There are multiple articles out there (seemingly emanating from a single source) that incorrectly claims that Solar investment Tax Credits under 26 U.S.C. § 48 are subject to passive activity limits. A proper legal evaluation shows they are not.

You will need to create a series of memos all dealing with the treatment of Solar Investment Tax Credits. The Format should be either that of a Law Review article or Legal Pleading. Each step of the process needs to be supported by statute, case law, or ruling. Example: you cannot just say “a regulation cannot exceed the statute” you must site where that is true.

We will assign each memo one at a time, the first assignment is the narrow issue that passive activity limits do NOT apply to Solar investment Tax Credits under 26 U.S.C. § 48. They are authorized under a completely different section and are not limited.

Kĩ năng: Viêt văn bản quy phạm pháp luật, Nghiên cứu pháp lý, Luật thuế

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