Taxation of US investment partnerships and hedge funds : accounting policies, tax allocations and performance presentation / Navendu P. Vasavada.

Format:

Book

Author/Creator:

Vasavada, Nevandu P.

Series:

Wiley professional advisory services.

Wiley professional advisory services

Language:

English

Subjects (All):

Hedge funds--Taxation--United States.

Hedge funds.

Investment clubs--Taxation--United States.

Investment clubs.

Physical Description:

1 online resource (302 p.)

Edition:

1st ed.

Place of Publication:

Hoboken, NJ : Wiley, 2010.

Language Note:

English

Summary:

A new, lucid approach to the formulation of accounting policies for tax reporting Unraveling the layers of complexity surrounding the formulation of accounting policies for tax reporting, Taxation of US Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation enables your corporation to implement sound up-front accounting and tax policies in order to reduce the overall cost of CFO and legal functions within a U.S. Investment partnership.Understand the pitfalls and optimize across legitimate policies that are consistent

Contents:

Taxation of U.S. Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation; Contents; Preface; Chapter 1: The Arcane World of Hedge Funds and Investment Partnerships; Chapter 2: The Structure of Hedge Funds; Chapter 3: Hedge Fund Fees; Chapter 4: Hedge Fund Accounting and Tax Filing; Chapter 5: Partner Tax Allocations in U.S. Partnerships; Chapter 6: Tax Allocations of Realized Gains by Layering; Chapter 7: Partial and Full Netting Methods; Chapter 8: Comparative Tax Consequences of Layering and Netting Methods

Chapter 9: Tax Efficiency of Hedge Funds Chapter 10: Hedge Fund Performance and Risk Presentation; Chapter 11: Mutual Funds and Venture Funds Compared to Hedge Funds; Chapter 12: Epilogue; Appendix 1: Excerpts of Key U.S. Statutes Discussed in Chapter 1 That Govern U.S. and Offshore Hedge Funds and Venture Funds; Appendix 2: Methodology and Implementation Example of Full Netting; Appendix 3: Methodology and Implementation Example of Partial Netting; Appendix 4: Nonabusive Tilting of Tax Allocations According to Tax Preferences

Appendix 5: Eliminating Layering Entirely, by Allocating Dividends, Interest, Capital Gains, and Expenses in One Step Index

Notes:

Includes index.

Description based on metadata supplied by the publisher and other sources.

ISBN:

9786612707810

9780470642580

0470642580

9781282707818

1282707817

9780470642566

0470642564

OCLC:

651601967