David Salamon

David Salamon

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

On January 7, 2021, the Internal Revenue Service (the “IRS”) and the Department of the Treasury released final regulations (the “Final Regulations”) implementing the provisions of Section 1061 of the U.S. Internal Revenue...more

1/15/2021  /  Capital Gains , Carried Interest , Final Rules , Holding Periods , Internal Revenue Code (IRC) , IRS , Partnerships , Tax Cuts and Jobs Act , U.S. Treasury
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