Colin S. Kelly
Fried Frank Harris Shriver & Jacobson LLP
Articles
Treasury Releases Final Carried Interest Regulations
USA - January 11 2021 Section 1061 of the Internal Revenue Code was enacted as part of the 2017 Tax Cuts and JOBS Act to create greater parity between the tax treatment of…
Andrew Penman, David I. Shapiro, Libin Zhang, Michelle Gold.
Treasury Releases Carried Interest Guidance
USA - August 3 2020 On July 31, 2020, the U.S. Treasury Department and the IRS released long-awaited proposed regulations on the three-year carried interest holding…
U.S. Senate Unanimously Passes the "CARES Act" - Summary of Business Tax Provisions
USA - March 26 2020 On March 25, 2020, the U.S. Senate unanimously passed the "Coronavirus Aid, Relief, and Economic Security Act" or the "CARES Act" (H.R. 748).1 The…
Alan S. Kaden, David I. Shapiro, Jaclyn M. Goldberg, Libin Zhang, Xenia Garofalo.
Treasury Releases Final Qualified Opportunity Zone Regulations
USA - January 6 2020 On December 19, 2019, the U.S. Treasury Department and the IRS released the long-awaited final regulations for the Qualified Opportunity Zone (QOZ)…
Treasury Releases the Second Set of Proposed Opportunity Zone Regulations
USA - April 23 2019 On April 17, 2019, the U.S. Treasury Department and the IRS released the long-awaited second set of proposed regulations on the qualified opportunity…
