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Final Unrelated Business Taxable Income “Silo” Regulations Released

On November 19, the Department of the Treasury and the Internal Revenue Service released final regulations (link) (the “Final Regulations”) providing guidance on the unrelated business taxable income (“UBTI”) “silo” rule. The Final Regulations were published in the Federal Register on December 2.

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New IRS Requirements for Electronic Furnishing of Schedules K-1

Practices: Tax, Hedge Funds, Private Equity, Private Funds

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