Opening the iTunes Store.If iTunes doesn't open, click the iTunes application icon in your Dock or on your Windows desktop.Progress Indicator
Opening the iBooks Store.If iBooks doesn't open, click the iBooks app in your Dock.Progress Indicator

iTunes is the world's easiest way to organize and add to your digital media collection.

We are unable to find iTunes on your computer. To download from the iTunes Store, get iTunes now.

Already have iTunes? Click I Have iTunes to open it now.

I Have iTunes Free Download
iTunes for Mac + PC

Why Do Venture Capital Funds Burn Research and Development Deductions?

Virginia Tax Review 2009, Summer, 29, 1

This book is available for download with iBooks on your Mac or iOS device, and with iTunes on your computer. Books can be read with iBooks on your Mac or iOS device.


ABSTRACT Venture capital (VC) funds form a separate C corporation for each venture that they support within their portfolio of diverse ventures. The separate incorporation of each portfolio venture loses tax value that could be achieved from deducting research and development (R&D) costs. The tax deductions of the ventures are trapped within a corporation that cannot use them. The resulting taxes are draconian, sometimes confiscatory. If R&D deductions were used optimally, taxable investors could achieve a tax regime that would not reduce their pre-tax return.

Why Do Venture Capital Funds Burn Research and Development Deductions?
View in iTunes
  • $5.99
  • Available on iPhone, iPad, iPod touch, and Mac.
  • Category: Industries & Professions
  • Published: Jun 22, 2009
  • Publisher: Virginia Tax Review
  • Seller: The Gale Group, Inc.
  • Print Length: 108 Pages
  • Language: English
  • Requirements: To view this book, you must have an iOS device with iBooks 1.3.1 or later and iOS 4.3.3 or later, or a Mac with iBooks 1.0 or later and OS X 10.9 or later.

Customer Ratings

We have not received enough ratings to display an average for this book.