Epstein File EFTA01393865: Treat and Controlled (DS10)

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Epstein File EFTA01393865: Treat and Controlled (DS10)

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This document discusses tax treatment under Section 1248 of the Internal Revenue Code regarding Limited Partners' distributive shares and controlled foreign corporations, specifically referencing Forrestal Capital LLC and United States Shareholder definitions.

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treat controlled

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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

GLDUS137 Forrestal Capital LLC **Controlled** Foreign Corporations.

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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**