The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers
David S. Miller
Proskauer Rose LLP
Jean Marie Bertrand
affiliation not provided to SSRN
February 9, 2011
This paper describes various hedge fund structures, and discusses the federal income tax treatment of hedge funds, their investors and their managers.
Number of Pages in PDF File: 120
Keywords: hedge funds
JEL Classification: H20, H24, H25,H26, H29
Date posted: February 12, 2011 ; Last revised: April 23, 2011
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