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Final Treasury Regulations Issued Addressing the Application of Section 1061 to Carried Interests

USA - January 29 2021 On Jan. 8, 2021, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) issued final regulations (Final Regulations)…

Barry Herzog.

Final Treasury Regulations Issued Addressing the Application of Section 1061 to Carried Interests

USA - January 12 2021 On Jan. 8, 2021, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) issued final regulations (Final Regulations)…

Barry Herzog, Pamela M. Capps.

Long-Awaited Treasury Regulations Address the Application of Section 1061 to Carried Interests

USA - August 19 2020 On July 31, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) issued proposed regulations (REGS-107213-18)…

Barry Herzog.

New Treasury Regulations Address Disallowance of Deductions for Fines, Penalties and Other Amounts

USA - May 21 2020 On May 12, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) issued proposed regulations (REG-104591-18) that…

Barry Herzog.

New Treasury Regulations Address Income Aggregation Rules for Tax-Exempt Organizations

USA - May 4 2020 On April 24, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) issued proposed regulations (REG-106864-18)…

Barry Herzog.