{
  "id": "EXC_CARRIED_INTEREST_CAPITAL_EXCEPTION",
  "name": "Carried Interest Capital Interest Exception",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayer must contribute capital to the partnership or be taxed under section 83 upon receipt/vesting of the interest to qualify for the exception to the 3-year rule.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Excludes partnership interests from the 3-year holding period requirement for long-term capital gain treatment if the interest is a 'capital interest' commensurate with contributed capital.",
  "irc_reference": "IRC §1061",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}