PLR 201311003 (Dec. 12, 2012)

(aerogenerator deemed to be placed service in stated year for purposes of I.R.C. Sec. 45, 167 and 168 even if transmission line not completed by end of year if aerogenerators can deliver at least stated-percent of capacity to market in year of completion by means of temporary intertie; aerogenerators must also rotate across temporary intertie such that each aerogenerator operates regularly and consistently).