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Tax Court Agrees Profits Interest Safe Harbor Should Apply t
Tax Court Agrees Profits Interest Safe Harbor Should Apply t
Tax Court Agrees Profits Interest Safe Harbor Should Apply to Tiered Partnership Structure | Shearman & Sterling LLP
On May 3, 2023, the Tax Court released a memorandum opinion in ES NPA Holding LLC v. Commissioner holding that the taxpayer’s indirect receipt of a profits interest in a lower-tier...
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