1.

Record Nr.

UNINA9910458810503321

Autore

Vasavada Nevandu P

Titolo

Taxation of US investment partnerships and hedge funds [[electronic resource] ] : accounting policies, tax allocations and performance presentation / / Navendu P. Vasavada

Pubbl/distr/stampa

Hoboken, NJ, : Wiley, 2010

ISBN

0-470-64258-0

1-282-70781-7

9786612707810

0-470-64256-4

Descrizione fisica

1 online resource (302 p.)

Collana

Wiley professional advisory services

Disciplina

332.645240973

336.2070973

Soggetti

Hedge funds - Taxation - United States

Investment clubs - Taxation - United States

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Includes index.

Nota di contenuto

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

Chapter 9: Tax Efficiency of Hedge Funds Chapter 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 Netting; Appendix



4: Nonabusive Tilting of Tax Allocations According to Tax Preferences

Appendix 5: Eliminating Layering Entirely, by Allocating Dividends, Interest, Capital Gains, and Expenses in One Step Index

Sommario/riassunto

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

2.

Record Nr.

UNINA9910822561203321

Autore

Gavaller Yvonne

Titolo

Totgeburten in Deutschland und Schweden 1870-1914 : Ausgewählte kultur- und medizinhistorische Aspekte / / Yvonne Gavaller

Pubbl/distr/stampa

Göttingen : , : Cuvillier Verlag, , [2018]

©2018

ISBN

3-7369-8755-2

Descrizione fisica

1 online resource (111 pages)

Collana

Düsseldorfer Texte zur Medizingeschichte

Disciplina

618.392

Soggetti

Stillbirth

Stillbirth - Germany

Stillbirth - Sweden

Germany Statistics, Vital

Sweden Statistics, Vital

Lingua di pubblicazione

Tedesco

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di contenuto

; Vorwort -- ; Inhaltsverzeichnis -- ; Einleitung -- Forschungsgegenstand und Fragestellung -- Forschungsstand -- Methodik und verwendete Quellen -- Rahmenbedingungen -- Definitionsproblem Totgeburt -- Gesellschaftlicher Wandel in



Deutschland und Schweden 1870-1914 -- Statistik -- Bräuche, Glaube und Aberglaube -- Medizinische Entwicklung -- Berufsgruppen : Hebammen und Ärzte -- Totgeburten in der zeitgenössischen Gesellschaft -- Umgang mit Totgeburten heute -- Fazit -- ; Quellen- und Literaturverzeichnis -- ; Quellen -- ; Literatur -- ; Online.