Taxation of Hedge Fund and Private Equity Managers.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Business cycles.

Corporations.

Finance--Law and legislation.

Finance.

Taxation.

Physical Description:

1 online resource (1 online resource (11 p), digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2013.

System Details:

text file

Summary:

This report is one in a series of updates. For the most recent coverage of this report series, please see 13-RS-22689e in the 2013 issue.

Provides background on hedge funds and private equity funds, which are investment pools generally available only to institutions and wealthy individuals and are generally structured as partnerships. Explains recent boom and subsequent bust in hedge funds and private equity firms, reviews fund structure and compensation, and summarizes tax issues and proposals.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Mar. 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Taxation of Hedge Fund and Private Equity Managers

Access Restriction:

Restricted for use by site license.