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Thursday, February 24, 2011

Miller & Bertrand: The Tax Treatment of Hedge Funds

David S. Miller & Jean Marie Bertrand (both of Cadwalader, Wickersham & Taft, New York) have posted The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and the Managers on SSRN. Here is the abstract:

This paper describes various hedge fund structures, and discusses the federal income tax treatment of hedge funds, their investors and their managers.

http://taxprof.typepad.com/taxprof_blog/2011/02/miller-bertrand-.html

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Comments

I downloaded this and it looks extraordinarily useful. The entire document might be over the heads of most students, but I see various portions that will provide good reading for my international tax and partnership tax students.

Posted by: andy | Feb 24, 2011 6:21:15 AM

"The entire document might be over the heads of most students"

Obnoxious

Posted by: anon | Feb 24, 2011 3:50:47 PM

p.s. This paper reads like a simplified version of BNA #736, which came out many many years ago.

Posted by: anon | Feb 24, 2011 4:01:49 PM