Carried Interest Taxation

Cases

Diamond v. Commissioner of Internal Revenue, 492 F. 2d 286 (7th Cir. 1974)

Campbell v. Commissioner of Internal Revenue, 943 F. 2d 815 (8th Cir. 1991)

Revenue Procedures

Revenue Procedure 93-27 (1993)

Partnership Profits Interests, Revenue Procedure 2001-43 (2001)

IRS Notices

Internal Revenue Service Notice 2005 -43 (June 13, 2005)

Internal Revenue Code

Code Section 83

Code Section 409A

Code Section 704

Code Section 707

Code Section 7872