private equity firms

: TaxVox

"The Long and Winding Road... Will Never Disappear..."

The Senate’s six-year highway bill inches forward, after dropping a Social Security provision. Majority Leader Mitch McConnell won 14 Democrats’ votes for the bill after he agreed to drop a $2.3 billion offset. The money would have come from barring people with felony warrants from getting Social

July 24, 2015Renu Zaretsky

Individual Taxes: TaxVox

An Upcoming Debate on Whether Private Equity Should Pay Higher Taxes

If you are looking for a break from the dreary debate over the budget, our friends at Tax Analysts will be holding a roundtable discussion...

September 24, 2013Howard Gleckman

Individual Taxes: TaxVox

Do Private Equity Firms and their Partners Owe Ordinary Income Tax Under Today’s Law?

For a decade, Congress has been debating how to tax managers of private equity firms. The argument is pretty familiar to tax wonks: Should these...

June 25, 2013Howard Gleckman

Individual Taxes: TaxVox

Why the IRS Should be Taxing the Profits of Private Equity Funds as Ordinary Income

For years, the battle over carried interest has focused on how to tax the compensation of private equity managers. But a careful reading of the...

February 4, 2013Steven M. Rosenthal

Individual Taxes: TaxVox

Paying Taxes on Capital Gains Early: How Investors are Avoiding Tax Hikes

Normally, at the end of each year, investors sell stock (and other assets) to recognize losses to offset gains recognized earlier in the year. Sometimes...

December 14, 2012Steven M. Rosenthal

Individual Taxes: TaxVox

Carlyle, Bain Capital, and the Tax Treatment of “The Carry”

The on-again, off-again battle over how to tax the compensation of private equity managers may be on again, thanks to the confluence of two seemingly...

January 12, 2012Howard Gleckman