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<ref name="smith">R. Smith, "Size of the Moon", ''Scientific American'', 46 (April 1978): 44-6.</ref>
<ref name="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.), 23-5.</ref> <ref name="">[http://www.ntanet.org/NTJ/61/3/ntj-v61n03p445-60-taxation-carried-interest-understanding.pdf] A. Viard, "The Taxation of Carried Interest: Understanding the Issues", ''National Tax Journal'', (Washington D.C.: September 2008) 445-460. </ref>
http://victorfleischer.com/wp-content/uploads/2009/12/Two-and-Twenty.pdf
http://www.investopedia.com/ask/answers/121614/what-difference-between-hedge-fund-and-private-equity-fund.asp
<ref name = "bell">[http://www.bankrate.com/finance/taxes/capital-gains-tax-rates-1.aspx ] K. Bell, 'A look at long-term capital gains tax rates', ''Bankrate.com'', (New York City: April 2016) </ref>
http://taxfoundation.org/article/2016-tax-brackets
