03662nam 2200625Ia 450 991078494230332120230725023838.00-470-64258-01-282-70781-797866127078100-470-64256-4(CKB)2670000000032918(EBL)555043(OCoLC)651601967(SSID)ssj0000429383(PQKBManifestationID)12104359(PQKBTitleCode)TC0000429383(PQKBWorkID)10430035(PQKB)10776246(MiAaPQ)EBC555043(Au-PeEL)EBL555043(CaPaEBR)ebr10411565(CaONFJC)MIL270781(EXLCZ)99267000000003291820100427d2010 uy 0engurcn|||||||||txtccrTaxation of US investment partnerships and hedge funds[electronic resource] accounting policies, tax allocations and performance presentation /Navendu P. VasavadaHoboken, NJ Wiley20101 online resource (302 p.)Wiley professional advisory servicesIncludes index.0-470-60575-8 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 MethodsChapter 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 PreferencesAppendix 5: Eliminating Layering Entirely, by Allocating Dividends, Interest, Capital Gains, and Expenses in One Step IndexA 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 consistentWiley professional advisory services.Hedge fundsTaxationUnited StatesInvestment clubsTaxationUnited StatesHedge fundsTaxationInvestment clubsTaxation332.645240973336.2070973Vasavada Nevandu P1520513MiAaPQMiAaPQMiAaPQBOOK9910784942303321Taxation of US investment partnerships and hedge funds3759126UNINA