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==References==
<references>
<refname="taxpolicycenter">[http://www.taxpolicycenter.org/briefing-book/what-carried-interest-and-how-should-it-be-taxed / ] "What is carried interest, and how should it be taxed?", ''Tax Policy Center'',(Washington D.C.).]</ref>
http://www.ntanet.org/NTJ/61/3/ntj-v61n03p445-60-taxation-carried-interest-understanding.pdf
