Gregg D. Polsky (Georgia; Google Scholar) presents U.S. Taxation of Private Equity and Venture Capital at Florida today as part of its Tax Colloquium hosted by Yariv Brauner:
This draft book chapter (in Research Handbook on the Structure of Private Equity and Venture Capital (2023)) discusses the United States federal income tax issues arising from private equity (PE) and venture capital (VC) investments made by U.S.-based sponsors. Part I provides an overview of the tax structures commonly used in the PE/VC industry. Part II addresses the taxation of fund managers, while Part III discusses the tax issues faced by investors.
