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Chapter 15. Private Funds.
- Source :
- Taxes: The Tax Magazine. August, 2023, Vol. 101 Issue 8, p15, 30 p.
- Publication Year :
- 2023
-
Abstract
- [section]15.01 Overview Private funds (or "funds") are pooled investment vehicles managed by a sponsor with the purpose of making investments in accordance with the fund's investment objective. An investment manager [...]
- Subjects :
- Limited liability companies -- Laws, regulations and rules -- Taxation
Limited partnership -- Laws, regulations and rules -- Taxation
Tax exemption -- Laws, regulations and rules
Private equity -- Laws, regulations and rules -- Taxation
Corporations -- Laws, regulations and rules -- Taxation
Hedge funds -- Laws, regulations and rules -- Taxation
Government regulation
Foreign Investment in Real Property Tax Act of 1980
Tax Cuts and Jobs Act of 2017
Investment Company Act of 1940 (15 U.S.C. 3(c)(7))
Internal Revenue Code (I.R.C. 1061)
Subjects
Details
- Language :
- English
- ISSN :
- 00400181
- Volume :
- 101
- Issue :
- 8
- Database :
- Gale General OneFile
- Journal :
- Taxes: The Tax Magazine
- Publication Type :
- Periodical
- Accession number :
- edsgcl.762026668