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Statute

Internal Revenue Code Section 1061

3 published works

  1. Tax Talks

    Section 1061 Final Regulations on the Taxation of Carried Interest

    By Jeremy Naylor, Amanda H. Nussbaum, Scott S. Jones, David S. Miller, Stephen Severo, Brianna Reed, Kaitlyn L. Flynn-Rozanski

    On January 7, 2021, the Internal Revenue Service (the “IRS”) and the U.S. Department of the Treasury (the “Treasury”) issued final regulations[1] (the “Final Regulations”) providing guidance on Section 1061…

  2. Legacy Advisors

    3-Year Holding Period Rule for ‘Carried Interests’ Addressed in IRS Proposed Regulations

    By James A. Martin, Niya Tang, Erez I. Tucner, Jennifer H. Weiss

    On July 31, 2020, the Department of Treasury and IRS issued proposed regulations that provide guidance to the “carried interest” rules under Section 1061 of the Internal Revenue Code. Long-term…

  3. The CLS Blue Sky Blog

    Davis Polk Discusses IRS Proposal on Carried Interest Regulations

    By David Schnabel, Patrick Sigmon, Ethan Goldman

    On July 31, the IRS and Treasury proposed regulations (the “Carried Interest Regulations”) on the taxation of carried interest under Section 1061 of the tax code.  Section 1061 was added…