Gregory M. Weigand
McDermott Will & Emery
Articles
Results 1 to 4 of 4
IRS Issues Proposed Regulations Intended to Clarify Carried Interest Rules
USA - August 24 2020 The Internal Revenue Service (IRS) recently issued proposed regulations under section 1061, a provision enacted as part of the Tax Cuts and JOBS Act…
Kevin Hall, Patrick J. McCurry, Alejandro Ruiz, Thomas P. Ward
IRS Issues REIT-Favorable Ruling for Taxable REIT Subsidiary in Private Equity International Healthcare Acquisition
USA - August 17 2020 The Internal Revenue Service (IRS) ruled that a taxable real estate investment trust (REIT) subsidiary would not be considered to be operating or…
IRS Issues Final Regulations Concerning Withholding on Partnership Interest Transfers
USA - October 23 2020 Section 864(c)(8) generally provides that gain or loss derived by a nonresident individual or foreign corporation from the sale or…
Government Releases Final Regulations on FDII and GILTI Deduction
USA - July 24 2020 On July 9, 2020, the US Department of the Treasury (Treasury) and Internal Revenue Service (IRS) released Final Regulations (Final Regulations) that…
