Publications Memos Go Back Qualified Reopening of Debt Issuances 11.09.99 This memorandum discusses proposed regulations issued by the Treasury on November 5, 1999 that provide guidance on an issuer’s ability to reopen prior debt issuances and issue additional securities. Related Insights 10.21.25 | Publications IRS Releases Proposed Regulations Under Section 897 on Domestically Controlled REITs 07.08.25 | Publications President Trump Signs Legislation Enacting Phased Elimination of Federal Tax Credits for New Clean Energy Projects; Directs Treasury to “Strictly Enforce” Credit Termination for Solar and Wind Facilities 06.24.25 | Publications Senate Bill Pulls Some Punches, but Would Still Phase Out Tax Credits for Future Clean Energy Projects Related Services Related Practice Areas Tax