Hedge Funds and Carried Interest and Resident Credits, Oh My!

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Tax Notes State

Timothy P. Noonan, Joshua K. Lawrence, and Zoe H. Peppas co-authored a Noonan's Notes article published in Tax Notes State titled, "Hedge Funds and Carried Interest and Resident Credits, Oh My!" In this installment, see how two recent hedge fund cases in New York and Connecticut leave open the question of how to resolve issues around intangible income, as well as how and when that income is used in a trade or business. 

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