Epstein File EFTA01394555: Holder (DS10)

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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01394555: Holder (DS10)

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This document contains tax and investment guidance regarding the treatment of gains or losses on debt investments and loans. The excerpts discuss how the character of gains or losses realized by a holder upon disposition of debt investments may be treated depending on circumstances, and references the Access Fund's treatment of loan dispositions and market discount elections. The document appears to be instructional or advisory material on investment taxation.

👤 Named in This Document

Eric Holder

🔑 Evidence Keywords

📋 Key Excerpts3

PersonKeyword

Excerpt 1

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

Excerpt 2

The actual character of the Access Fund's gain or loss on the disposition of loans will depend on several considerations, including whether the **holder**

Excerpt 3

Elections also may be made where market discount is included in income by the **holder** during the term of ownership.