|Source||United States Department of Energy Office of Scientific and Technical Information|
|Subject Keyword||ENERGY PLANNING, POLICY AND ECONOMY ♦ ENERGY CONSERVATION ♦ FINANCIAL INCENTIVES ♦ FINANCING ♦ INVESTMENT ♦ US IRS ♦ NATIONAL ORGANIZATIONS ♦ US DEPARTMENT OF TREASURY ♦ US ORGANIZATIONS 291000* -- Energy Planning & Policy-- Conservation ♦ Energy Planning & PolicyPolicy, Legislation, & Regulation|
|Abstract||An Internal Revenue Service challenge of a shared-savings tax shelter scheme that overvalues conservation equipment in order to attract investors may cost the suppliers of such equipment. The CSL Company asks users to relinquish about half their energy savings in exchange for not having to invest capital for the equipment. They are asked to give up all the tax benefits for depreciation, business investment, and energy tax credits. CSL overvalues the equipment by adding projected energy savings. Other firms hope that the action against CSL and the Fulham Group will not drive out funding for legitimate arrangements. (DCK)|
|Learning Resource Type||Article|
|Publisher Place||United States|
|Journal||Energy User News|
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