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:	Finance > Law and legislation. Taxation. Dividends. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
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.
Item Description:	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. Electronic resource.
Physical Description:	1 online resource.