| 000 | 01357nab a2200241 c 4500 | ||
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| 999 |
_c144390 _d144390 |
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| 003 | ES-MaIEF | ||
| 005 | 20210628134206.0 | ||
| 007 | ta | ||
| 008 | 210628t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 245 | 0 |
_aSection 1061 final regulations on the taxation of carried interest _c Jeremy Naylor, Amanda Nussbaum, Scott Jones, and Stephen Severo |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_947502 _aINTERES |
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| 650 |
_aIMPUESTOS _947460 |
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| 650 |
_aESTADOS UNIDOS _942888 |
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| 700 | 1 |
_969120 _aNaylor, Jeremy |
|
| 773 | 0 |
_9165317 _oOP 235/2021/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 38, n. 3, Spring 2021, p. 13-20 |
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| 856 | _uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3803-02-Naylor-Carried.pdf | ||
| 942 | _cART | ||