United States: IRS Issues Final Regulations Providing Guidance On Taxation Of Carried Interest From Investment Partnerships Under Section 1061 - Paul Weiss Rifkind Wharton & Garrison
On Thursday, January 7, 2021, the IRS and the Department of the Treasury released final regulations on the scope and applicability of Section 1061 of the U.S. Internal Revenue Code of 1986, as amended.
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