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

Miller, David; Bertrand, Jean

doi:10.2139/ssrn.1758748

Abstract

Footnotes (308)

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

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

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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 )

Abstract

Footnotes (308)

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

David S. Miller

Jean Marie Bertrand

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

Suggested Citation

Contact Information

David S. Miller (Contact Author)

Jean Marie Bertrand