Epstein Index›Documents›EFTA01390137
💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01390137: Treat (DS10)

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Document containing tax or partnership language referencing Section 1248 of the Code regarding how Limited Partners must treat portions of distributive shares of gains realized by Access entities. This appears to be a financial or legal document related to partnership taxation.

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treat

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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

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Source: U.S. Department of Justice

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