KPMG report: Final regulations on “carried interest” under section 1061

KPMG report: Final regulations on “carried interest”

The final regulations (T.D. 9945) under section 1061—the “carried interest” provision, added to the Code by the 2017 U.S. tax law (Pub. L. No. 115-97) or the law often referred to as the “Tax Cuts and Jobs Act” (TCJA)—are pending publication in the Federal Register on January 19, 2021.


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Read the final regulations [PDF 433 KB] (43 pages) as published in the Federal Register on January 19, 2021.

Read a January 2021 report [PDF 323 KB] that provides a discussion and observations about the final carried interest regulations: What’s News in Tax: Final Regulations on Carried Interest

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