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Keywords: taxation of partners and partnerships
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Journal Articles
The ATA Journal of Legal Tax Research (2019) 17 (1): 9–24.
Published: 01 October 2019
.... However, neither bill passed the U.S. Senate. carried interest profits interest taxation of partners and partnerships Section 1061 In light of the recently enacted carried interest legislation in which Congress decided to tax only a portion of carried interest income attributable...
Includes: Supplementary data
Journal Articles
The ATA Journal of Legal Tax Research (2015) 13 (2): 39–48.
Published: 01 April 2015
... as compensation are not as easily defined. The authors thank Ken Orbach for his help and guidance along the way with this project. 2015 carried interest profits interest taxation of partners and partnerships Lately, a major topic in Congress has been tax reform. What gets included...