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100   $a20100427d2010      uy         0
101 0 $aeng
135   $aurcn|||||||||
181   $ctxt
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183   $acr
200 10$aTaxation of US investment partnerships and hedge funds $eaccounting policies, tax allocations and performance presentation /$fNavendu P. Vasavada
205   $a1st ed.
210   $aHoboken, NJ $cWiley$d2010
215   $a1 online resource (302 p.)
225 1 $aWiley professional advisory services
300   $aIncludes index.
311   $a0-470-60575-8 
327   $aTaxation 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
327   $aChapter 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
327   $aAppendix 5: Eliminating Layering Entirely, by Allocating Dividends, Interest, Capital Gains, and Expenses in One Step Index
330   $aA new, lucid approach to the formulation of accounting policies for tax reporting Unraveling the layers of complexity surrounding the formulation of accounting policies for tax reporting, Taxation of US Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation enables your corporation to implement sound up-front accounting and tax policies in order to reduce the overall cost of CFO and legal functions within a U.S. Investment partnership.Understand the pitfalls and optimize across legitimate policies that are consistent
410  0$aWiley professional advisory services.
606   $aHedge funds$xTaxation$zUnited States
606   $aInvestment clubs$xTaxation$zUnited States
615  0$aHedge funds$xTaxation
615  0$aInvestment clubs$xTaxation
676   $a332.645240973
676   $a336.2070973
700   $aVasavada$b Nevandu P$01642661
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910826620603321
996   $aTaxation of US investment partnerships and hedge funds$93987491
997   $aUNINA