United States: Tax Court Adopts Broad Reading Of Profits Interests Safe Harbor - Cadwalader, Wickersham & Taft LLP

Mondaq

25 May 2023 0 shares 1 views

Mondaq

Published 25 May 2023

Thirty years after the IRS first acknowledged that taxpayers could receive profits interests for services without immediate tax...

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United States: Tax Court Decision Interprets Profits Interest "Safe Harbor" Under IRS Rev. Proc. 93-27 - Proskauer Rose LLP

The Tax Court's May 3, 2023, decision in ES NPA Holding, LLC v. Commissioner (T.C. Memo 2023‑55), upholding a taxpayer's position..

Mondaq 30 May 2023

On May 3, 2023, the Tax Court released a memorandum opinion in ES NPA Holding LLC v. Commissioner[1] holding that the taxpayer's..

Mondaq 29 May 2023