Abstract

http://ssrn.com/abstract=1758748
 
 

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The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers


David S. Miller


Cadwalader, Wickersham & Taft

Jean Marie Bertrand


affiliation not provided to SSRN

February 9, 2011


Abstract:     
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

working papers series


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Date posted: February 12, 2011 ; Last revised: April 23, 2011

Suggested Citation

Miller, David S. and Bertrand, Jean Marie, The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers (February 9, 2011). Available at SSRN: http://ssrn.com/abstract=1758748 or http://dx.doi.org/10.2139/ssrn.1758748

Contact Information

David S. Miller (Contact Author)
Cadwalader, Wickersham & Taft ( email )
One World Financial Center
New York, NY 10281
United States
(212) 504-6318 (Phone)
(212) 504-6666 (Fax)
Jean Marie Bertrand
affiliation not provided to SSRN ( email )
Feedback to SSRN


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