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Taxation of Private Equity and Hedge Fund Partnerships : Characterization of Carried Interest.

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ProQuest Congressional Research Digital Collection: Part B (2004-2010) Available online

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Format:
Book
Government document
Author/Creator:
Library of Congress. Congressional Research Service.
Language:
English
Subjects (All):
Finance--Law and legislation.
Finance.
Taxation.
Physical Description:
1 online resource (5 pages, digital, PDF file)
Place of Publication:
[Place of publication not identified] : [publisher not identified], 2008.
System Details:
text file
Summary:
Summarizes debate concerning characterization of carried interest, a form of compensation for a private equity or hedge fund manager tied to performance of assets under management, as capital gains under current tax rules.
Notes:
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Other Format:
Microfiche version: Library of Congress. Congressional Research Service. Taxation of Private Equity and Hedge Fund Partnerships
Access Restriction:
Restricted for use by site license.

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