Nazmiye Gokcebay

Skadden, Arps, Slate, Meagher & Flom LLP

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Tax Court Holds Indirect Grant of Profits Interest To Be Non-Taxable, Citing IRS Guidance

On May 3, 2023, the U.S. Tax Court upheld a taxpayer’s reliance on Revenue Procedure 93-27 to characterize as a profits interest a partnership interest granted in exchange for services that were provided indirectly for the...more

5/11/2023  /  Investment Management , IRS , Partnership Interests , Private Equity , Private Equity Funds , Profits Interests , Publicly-Traded Companies , Revenue & Taxation Code , Tax Court
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