2020年8月17日
IRS Issues Proposed Carried Interest Regulations for Recharacterizing Certain Capital Gains from Investment Partnerships
On July 31, 2020, the US Internal Revenue Service (the “IRS”) issued long-awaited proposed regulations (the “Proposed Regulations”) providing guidance under Section 1061 of the Internal Revenue Code of 1986, as amended (the “Code”). The Proposed Regulations are of interest to taxpayers that engage in investment activity through private investment fund partnerships and other joint venture arrangements. This Legal Update provides further detail.