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08/26/11 Recent IRS Notices Provide Supplemental FATCA Guidance and Phased-in Implementation

Spring 2011 Two Recent Private Letter Rulings Provide a Rationale for Determining When Certain Derivative Contracts Will Be Considered Securities Under Code Sec. 851(b)(2) and Will Produce Qualifying Income for a Regulated Investment Company, Journal of Taxation of Financial Products , Vol. 9 Issue 3

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December 2010 Debate Still Continues on U.S. Carried Interest, International Tax Review (read the article)

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