Epstein Index›Documents›EFTA02038146
💨IMPACT LEVEL 1 — MEH

Epstein File EFTA02038146: Large_file_1mb_plus, Apollo Global and Asset (DS10)

Financial RecordDate unavailableEFTA020381461 keyword hits
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This document discusses partnership book value and fair market value (FMV) of equipment at contribution, with a specific example showing equipment valued at $100. The excerpt does not provide sufficient context regarding the partnership name, date, or complete transaction details.

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Excerpt 1
as the item that was limited by the ceiling rule. The partnership's book value in the equipment equals the FMV of the property at contribution, $100.
Excerpt 2
**Apollo** **Global** Management, LLC The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside
Excerpt 3
There are two requirements for a section 197 intangible to be considered to be an amortizable section 197 intangible: Generally, the **asset** must be: 1.

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