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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2017-7 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a safe harbor under which the Internal Revenue Service (Service) will not challenge the treatment of an Energy Savings Performance Contract (ESPC) Energy Sales Agreement (ESA) between an Energy Service Company (ESCO) and a Federal Agency (FA) as a service contract under § 7701(e)(3) of the Internal Revenue Code (Code). The revenue procedure also provides an example of an ESPC ESA.

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▸Contents — Internal Revenue Bulletin 2017-7
Internal Revenue Bulletin 2017-7

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