Epstein File EFTA01389305: Endowment, Treat and Controlled (DS10)

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Epstein File EFTA01389305: Endowment, Treat and Controlled (DS10)

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This document contains tax and investment language regarding Limited Partners' treatment of distributive shares under Section 1248 of the Internal Revenue Code, specifically addressing controlled foreign corporations and Georgetown University Endowment holdings. The excerpt discusses United States Shareholder classifications and voting power thresholds for non-U.S. corporations. No specific individuals, transaction amounts, or dates are provided in the excerpt.

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🔑 Evidence Keywords

treat controlled university endowment endowment

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Excerpt 1

In addition, under Section 1248 of the Code, each such Limited Partner must **treat** a portion of its distributive share of any gain realized by the Access

Excerpt 2

GLDUS133 Georgetown University Endowment **Controlled** Foreign Corporations.

Excerpt 3

of the total combined voting power or total value of all classes of stock of a non-U.S. corporation (each, a "United States Shareholder") that is a "**controlled**