Lindsay Faine

Squire Patton Boggs

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Tax, Benefits and Nonprofit Organizations Client Alert: New Tax Regulations on Noncompensatory Partnership Options

Overview - The Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations (the Final Regulations), effective February 5, 2013, concerning the tax consequences of...more

2/24/2013 - Business Taxes Capital Account Maintenance Capital Gains Capital Losses Characterization Rule Exercise of an Option IRS Mezzanine Lenders Noncompensatory Partnership Options Partnership Interests Partnerships U.S. Treasury

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