💨IMPACT LEVEL 1 — MEH
Epstein File EFTA00806988: Fifteen, Arrangement and Asset (DS9)
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This document defines 'Asset Value' for tax purposes, detailing how the adjusted basis of an asset is calculated for federal income tax. It provides specific guidelines for determining the value of company assets, including initial valuation and distribution methods.
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Excerpt 1
(b)
"Asset Value" with respect to any asset means the asset's adjusted basis for federal
income tax purposes, except as follows:
(i)
The initial Asset
Excerpt 2
(iii)
The Asset Value of any Company Asset distributed to any Member shall be the
gross fair market value of such asset on the date of distribution.
Excerpt 3
A-1
452345-2-W
EFTA00806997
If the Asset Value of an asset has been determined or adjusted pursuant to (i), (ii), or (iv) above, such
Asset Value shall
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