Is the IRS Considering Solar REITs?

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feature-0-1370981673622.jpg On June 7, 2013, the IRS released the public version of the private letter ruling (PLR) that it issued to Hannon Armstrong Sustainable Infrastructure Capital, Inc. prior to that company’s IPO in April. Contrary to some industry observer's expectations, the ruling doesn't break new ground. It certainly doesn't reflect IRS agreement that solar and wind farms are good REIT assets.

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