Disputing Tax: What is a Corporation? Charleston Area Medical Center and the New Carried Interest Regulations

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RopesTalk

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In this episode of Ropes & Gray’s podcast series, Disputing Tax, Ellen Gilley, an associate in the tax controversy group, is joined by Kat Gregor, a tax partner and tax controversy group co-founder, and Brittany Cvetanovich, an associate in the tax group, to discuss a recent Federal Circuit case, Charleston Area Medical Center, Inc. v. United States, and the interaction between that case and the brand-new proposed regulations on the so-called “three-year carried interest” rule in section 1061 of the Code.