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Keywords: Section 1061
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Journal Articles
The ATA Journal of Legal Tax Research (2019) 17 (1): 9–24.
Published: 01 October 2019
...Hughlene A. Burton; Noel Brock ABSTRACT After numerous failed previous attempts to enact legislation taxing “carried interest” income attributable to services as compensation income versus capital gains, Congress enacted Section 1061 as part of the Tax Cuts and Jobs Act. Unlike previous proposals...
Includes: Supplementary data