Kevin Feeley

Kevin Feeley

McDermott Will & Emery

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Section 752 Proposed Regulations Regarding Partnership Recourse Liabilities and Rules for Related Persons

On December 13, 2013, the Internal Revenue Service and U.S. Department of the Treasury issued proposed regulations under Section 752 regarding recourse liabilities of a partnership and the special rules for related persons...more

1/28/2014 - IRS Partnerships Proposed Regulation Risk of Loss U.S. Treasury

For Private Equity Investors, Section 1202 May Be Worth Another Look

Included in the American Taxpayer Relief Act of 2012 (ATRA) are provisions that extended some of the more significant benefits of Internal Revenue Code Section 1202, the Code provision that permits eligible noncorporate...more

3/22/2013 - Alternative Minimum Tax American Taxpayer Relief Act Equity Investors Non-Taxable Income Qualified Small Business Stock

Treasury Finalizes Regulations on Noncompensatory Partnership Options

The U.S. Treasury Department recently released regulations on the tax treatment of noncompensatory options issued by a partnership, as well as proposed regulations addressing the threshold question of when a partnership...more

2/27/2013 - Business Taxes Capital Account Maintenance Capital Gains Capital Losses Exercise of an Option IRS Noncompensatory Partnership Options Partnership Interests Partnerships U.S. Treasury

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