Epstein File EFTA01355392: Holder and Nominee (DS10)

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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01355392: Holder and Nominee (DS10)

Financial RecordDate unavailableEFTA013553921 keyword hits

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This is a tax disclosure document for partnership interests that explains U.S. federal income tax treatment for equity holders and nominees. The document advises equity holders to consult tax advisors regarding the tax implications of holding interests as capital assets and the partnership's tax status.

👤 Named in This Document

Eric Holder

🔑 Evidence Keywords

nominee asset

📋 Key Excerpts4

PersonKeyword

Excerpt 1

hold its Interests as a capital asset for U.S. federal income tax purposes, and (iii) holds its Interests for its own account and not as an agent or **nominee**

Excerpt 2

treated as a partnership for U.S. federal income tax purposes holds the Interests, the U.S. federal income tax treatment of the partnership and an equity **holder**

Excerpt 3

of the partnership generally depends upon the status of the equity **holder** and the activities of the partnership.