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

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.

Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 2007.
Series:U.S. Congressional Research.
Subjects:
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Call Number: CRS-2007-GVF-0898
 
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