David K. Salamon
Mintz
Articles
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…
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…
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…
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”)…
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…
