Carried interest/short-term capital gain for certain partnership interests
Carried interest/short-term capital gain
Final regulations
Jan 7, 2021 - Final regulations on “carried interest” provision under section 1061 (text of regulations)
Jan 6, 2021 - Final regulations on “carried interest” provision under section 1061; OIRA review completed
Dec 28, 2020 - Final regulations pending OIRA review: “Carried interest” provision under section 1061
Proposed regulations
Aug 12, 2020 - KPMG report: Proposed regulations on carried interest, initial analysis
Aug 6, 2020 - Proposed regulations on “carried interest” (section 1061) released to Federal Register
Jul 31, 2020 - Proposed regulations under section 1061, “carried interest” rules (text of regulations)
Jul 20, 2020 - Proposed regulations on “carried interest” rules under section 1061; OIRA review completed
Jun 3, 2020 - Proposed regulations pending OIRA review: “Carried interest” under section 1061
Feb 28, 2020 - Regulations implementing “carried interest” measures; OIRA review completed
Jan 15, 2020 - Regulations pending OIRA review: Implementing “carried interest” measures