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Open Categories Menu Legislation Introduced to Eliminate Carried Interest “Loophole” As we are all well aware, the partnership structure of hedge funds allows the management companies of these funds to receive an “allocation” of the fund’s income. Under general partnership taxation principles, this allocation is taxed to the management company (and the other [...]
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14 January
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Laws
IRC Subchapter K – Partners and Partnerships
Below is Subchapter K of the Internal Revenue Code. Most hedge funds are taxed as partnerships and we discuss some of these provisions from time to time on this website. Please let us know if you have any questions on hedge fund tax or if you would like to start [...]
