Patrick McCurry

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