Epstein Index›Documents›EFTA01946834
💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01946834: Asset and Apollo Management (DS10)

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This document contains tax or legal analysis regarding the treatment of a partnership interest abandonment as a capital asset sale or exchange, referencing Internal Revenue Code sections and citing the Black Family Partners, LP partnership with Apollo Management as the relevant entity. The document appears to be legal or tax advisory material related to partnership interests and capital asset treatment.

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🔑 Evidence Keywords
assetApollo Management

📋 Key Excerpts2

PersonKeyword
Excerpt 1
Abandoning a partnership interest will be a sale or exchange of a capital **asset**.
Excerpt 2
Echols and Rev Rul 93-80 is moot -- Richard Joslin Black Family Partners, LP c/o **Apollo** **Management** EFTA_R1_00409478 EFTA01946834

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Source: U.S. Department of Justice

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