000			01683nab a2200265 c 4500
999			_c143203 _d143203
003			ES-MaIEF
005			20201118124222.0
007			ta
008			201118t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		4	_aThe "carried interest" rules of Section 1061 _bproposed regulations resolve several ambiguities under the statut _c Ronald E. Creamer, Zachary W. Feldman, Andrew B. Motten, David C. Spitzer, Davis J. Wang, and Isaac Wheeler
260			_c2020
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThe recently released proposed regulations under Code Section 1061 are a mixed bag for taxpayers. Certain aspects of Section 1061 are interpreted narrowly, but the proposed regulations are broad in other respects. And the proposed regulations provide detailed—and in some cases very complex—rules on how taxpayers should calculate the amount of long-term capital gain recharacterized as short-term capital gain under Section 1061 and the application of certain exceptions. Affected taxpayers, particularly hedge funds and private equity industries, and their advisors should closely review the proposed regulations.
650		4	_948255 _aRENDIMIENTOS DE CAPITAL
650		4	_943197 _aPLUSVALIAS
650		4	_947502 _aINTERES
650			_aIMPUESTOS _947460
650			_aESTADOS UNIDOS _942888
700	1		_961816 _aCreamer, Ronald E.
773	0		_9163812 _oOP 235/2020/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 38, n. 1, Fall 2020, p. 35-48
856			_uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3801-03-Creamer-Carried-Interest.pdf
942			_cART