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1-2 of 2
Keywords: profits interest
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Journal Articles
Congress Finally Passes Carried Interest Legislation, But is it Enough?
Available to Purchase
The ATA Journal of Legal Tax Research (2019) 17 (1): 9–24.
Published: 01 October 2019
... interest profits interest taxation of partners and partnerships Section 1061 Section 721(a) provides that neither the partnership nor the partner will recognize gain or loss in the case of a contribution of property to a partnership in exchange for a partnership interest. 12 However...
Includes: Supplementary data
Journal Articles
Tax Treatment of “Carried Interest”
Available to Purchase
The ATA Journal of Legal Tax Research (2015) 13 (2): 39–48.
Published: 01 April 2015
...Hughlene A. Burton; Noel Brock ABSTRACT The term “carried interest” is typically used to refer to profits interests issued by investment partnerships to their manager(s). It is an ownership interest in a partnership that has no liquidation value at grant, but entitles the holder to a share...
