David K. Salamon



Results 1 to 5 of 16

Public Comments Requested on Additional Aspects of the IRA Clean Energy Tax Incentives, including Clean Hydrogen Production, Carbon Capture and Sequestration, Clean Commercial Vehicles and EV Charging Stations

USA - November 7 2022 On November 3, 2022, the U.S. Department of the Treasury (Treasury) and Internal Revenue Service (IRS) released three Notices requesting public…

Gregg M. Benson, Anne S. Levin-Nussbaum, Xandy Walsh

New IRS Guidance Provides Clarification and Simplified Procedures for S Corporations, Including LLCs, to Address Common Missteps

USA - October 24 2022 Revenue Procedure 2022-19 (the “Revenue Procedure”), issued by the IRS, provides clarification and describes simplified procedures that allow S…

Timothy J. Santoli

Summary of Important Tax Provisions Included in the Recently Announced Inflation Reduction Act of 2022

USA - August 1 2022 On July 27, 2022, Senator Joe Manchin and Senate Majority Leader Chuck Schumer announced that they have reached an agreement on a budget…

Gregg M. Benson, Anne S. Levin-Nussbaum

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”)…

Abraham A. Reshtick

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…

Abraham A. Reshtick