MFA submitted a comment letter to the Massachusetts Department of Revenue in response to the DoRs draft directive on professionally […]
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Issues & Policy 
Comment Letter on Massachusetts Department of Revenue Directive for Professionally Managed Trader Funds11.15.11
MFA submitted a comment letter to the Massachusetts Department of Revenue in response to the DoRs draft directive on professionally […]
Topics: Massachusetts Department of Revenue federal income tax, Massachusetts tax, safe harbor, investor funds, trader funds, three-prong safe harbor, professionally managed trader funds, apportionment of trader and non-trader activities, mechanical test, Internal Revenue Service, IRS, federal trade or business law, passive investors, federal partnership taxation, professionally managed investment funds, registration, regulatory restrictions, pooled investment vehicles, hedge funds, venture capital funds, private equity funds, fund of funds, long-term investment vehicles, trader fund, Internal Revenue Code, IRC, U.S. Supreme Court, individual taxpayers, long and short positions, commodities, futures, forwards, swaps, options, derivatives, repurchase agreements, securities lending agreements, prime brokerage, custodial accounts, credit facilities, third-party administrator, third-party market data, market research, trading, research platforms, short positions, tax administrators, tax rules, wash sales, straddles, original issue discount,