Taxation of Hedge Fund and Private Equity Managers

Author / Creator

Library of Congress. Government Division

Available as

Online

Summary

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...

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.

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