Abraham A. Reshtick

Mintz

Articles

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IRS Issues Final Regulations on Taxation of Carried Interest Under Section 1061

USA - January 13 2021 On January 7, 2021, the Internal Revenue Service (the “IRS”) and the Department of the Treasury released final regulations (the “Final Regulations”)…

David K. Salamon

IRS Issues Proposed Regulations on Taxation of Carried Interest Under Section 1061

USA - August 12 2020 A close examination of the guidance reveals multiple gaps, areas of uncertainty and unintended consequences attributable to the very broad scope of…

David K. Salamon

IRS Issues Proposed Regulations on Section 1031 Like-Kind Exchanges

USA - June 22 2020 On June 11, 2020, the U.S. Treasury Department released highly anticipated proposed Treasury Regulations on like-kind exchanges under Section 1031…

David K. Salamon

IRS Provides Tax Relief Relating to Travel Disruptions Due to the COVID-19 Pandemic

USA - May 20 2020 The novel coronavirus (“COVID-19”) pandemic has significantly disrupted international travel. Such travel disruption could potentially impact the U.S…

David K. Salamon

IRS Provides Additional Guidance on the Tax Treatment of Cryptocurrency

USA - November 21 2019 Nearly five years after the release of the only published guidance in the area, on October 9, 2019, the Internal Revenue Service (the “IRS”) issued…

David K. Salamon