=References=
<references><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.), </referencesref>
<ref name="CFR" >[https://www.law.cornell.edu/cfr/text/37/1.27] '37 CFR 1.27 - Defintion of small entities', "Code of Federal Regulations", Cornell University Law School. </ref>