120 Pages Posted: 12 Feb 2011 Last revised: 23 Apr 2011
Date Written: 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.
Keywords: hedge funds
JEL Classification: H20, H24, H25,H26, H29
Suggested Citation: 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: https://ssrn.com/abstract=1758748 or http://dx.doi.org/10.2139/ssrn.1758748