Congressional Research Service RS22717
Taxation of Private Equity and Hedge Fund Partnerships: Characterization of Carried Interest
Source-supplied metadata for version 19, published Mar 10, 2011.
Source-supplied fields
Report metadata
- Identifier
- RS22717
- Version
- 19
- Product type
- Reports
- Status
- Archived
- Published
- Mar 10, 2011
- Source updated
- Oct 2, 2026, 4:54 pm UTC
Authors: Donald J. Marples
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Structured Congress.gov references
Related federal bills
- HR 4213Unemployment Compensation Extension Act of 2010111th Congress
- HR 1935To amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services.111th Congress
- HR 6275Alternative Minimum Tax Relief Act of 2008110th Congress
- HR 2834To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services.110th Congress
- HR 3996Tax Increase Prevention Act of 2007110th Congress