Effective Taxation of Carried Interest: A Comprehensive Pass-Through Approach

Note
Effective Taxation of Carried Interest: A Comprehensive Pass-Through Approach

Keywords

Interest (Finance), Passive activity (Taxation), Tax rates, Tax shelters, Internal Revenue Code, United States

Jason A. Sacks (Washington University School of Law)

Pages	449-476
Publication	Washington University Law Review

Published	2011-01-01