Section 1061 final regulations on the taxation of carried interest Jeremy Naylor, Amanda Nussbaum, Scott Jones, and Stephen Severo
Contributor(s): Naylor, Jeremy
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Material type: 
ArticlePublisher: 2021Subject(s): INTERES | IMPUESTOS | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Journal of Taxation of Investments v. 38, n. 3, Spring 2021, p. 13-20Summary: The Final Regulations on Section 1061 issued in January 2021 modify the proposed regulations that were released in 2020. These authors highlight certain changes made to the Proposed Regulations, and note other important provisions of the Final Regulations. Taxpayers should fi nd the Final Regulations generally helpful; however, some questions remain unresolved, so fund managers will need to continue to exercise care in interpreting and applying the Final Regulations.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2021/38/3-2 (Browse shelf) | Available | OP 235/2021/38/3-2 |
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Disponible también en formato electrónico.
Resumen.
The Final Regulations on Section 1061 issued in January 2021 modify the proposed regulations that were released in 2020. These authors highlight certain changes made to the Proposed Regulations, and note other important provisions of the Final Regulations. Taxpayers should fi nd the Final Regulations generally helpful; however, some questions remain unresolved, so fund managers will need to continue to exercise care in interpreting and applying the Final Regulations.
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