Taxation of US Investment Partnerships and Hedge Funds
Subtitle: Accounting Policies, Tax Allocations and Performance Presentation
Series: Wiley Professional Advisory Services
Publisher: John Wiley & Sons
Published: 2010
Place of publication: Hoboken
Language: eng
Format: [electronic resource] :
Number of pages: 302
ISBN-13: 9780470642566; 9781282707818
Subjects: Management; Business
Description: A new, lucid approach to the formulation of accounting policies for tax reporting. Unraveling the layers of complexity surrounding the formulation of accounting policies for tax reporting, Taxation of US Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation enables your corporation to implement sound up-front accounting and tax policies in order to reduce the overall cost of CFO and legal functions within a U.S. Investment partnership.: Understand the pitfalls and optimize across legitimate policies that are consistent with the IRS regulatio.
Notes: Description based on print version record.
Table of contents: title: Taxation of U.S. Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation; Contents; Preface; Chapter 1: The Arcane World of Hedge Funds and Investment Partnerships; Chapter 2: The Structure of Hedge Funds; Chapter 3: Hedge Fund Fees; Chapter 4: Hedge Fund Accounting and Tax Filing; Chapter 5: Partner Tax Allocations in U.S. Partnerships; Chapter 6: Tax Allocations of Realized Gains by Layering; Chapter 7: Partial and Full Netting Methods; Chapter 8: Comparative Tax Consequences of Layering and Netting Methods.; title: Chapter 9: Tax Efficiency of Hedge FundsChapter 10: Hedge Fund Performance and Risk Presentation; Chapter 11: Mutual Funds and Venture Funds Compared to Hedge Funds; Chapter 12: Epilogue; Appendix 1: Excerpts of Key U.S. Statutes Discussed in Chapter 1 That Govern U.S. and Offshore Hedge Funds and Venture Funds; Appendix 2: Methodology and Implementation Example of Full Netting; Appendix 3: Methodology and Implementation Example of Partial Net.