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

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

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2008

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:

CRS Report

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress Congressional Research Service Taxation of Private Equity and Hedge Fund Partnerships

Publisher Number:

CRS-2008-GVF-0671

Access Restriction:

Restricted for use by site license