Epstein File EFTA01354640: Holder, Fifteen and Treat (DS10)

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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01354640: Holder, Fifteen and Treat (DS10)

Financial RecordDate unavailableEFTA013546401 keyword hits

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Financial or tax document discussing the Access Fund's treatment of start-up and organizational expenses, which are amortized over a fifteen-year period for federal income tax purposes. The document addresses the tax treatment of gain and loss on disposition of debt investments and loans, including considerations for the holder of such instruments. This appears to be an excerpt from fund documentation or tax guidance.

👤 Named in This Document

Eric Holder

🔑 Evidence Keywords

fifteen treat

📋 Key Excerpts5

PersonKeyword

Excerpt 1

Start-up and organizational expenses are generally amortized for U.S. federal income tax purposes over a **fifteen** (15) year period.

Excerpt 2

Upon disposition of such an obligation, the Access Fund generally would be required to **treat** gain recognized as ordinary income to the extent of the market

Excerpt 3

Any gain or loss realized on the disposition of debt investments may, depending upon the circumstances of the **holder** at the time of any such sale, be treated