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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