Epstein File EFTA01364718: Holder and Nominee (DS10)

Epstein Index›Documents›EFTA01364718

⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01364718: Holder and Nominee (DS10)

Financial RecordDate unavailableEFTA013647181 keyword hits

0

views

0

shares

0

reactions

1

persons

2

keywords

4

excerpts

This document contains tax and partnership provisions regarding the holding of interests as capital assets for U.S. federal income tax purposes. It discusses the treatment of equity holders in partnerships and the tax implications that depend on the status of the equity holder and partnership activities. The document advises equity holders to consult their own tax advisors regarding their tax treatment.

👤 Named in This Document

Eric Holder

🔑 Evidence Keywords

nominee asset

📋 Key Excerpts4

PersonKeyword

Excerpt 1

hold its Interests as a capital asset for U.S. federal income tax purposes, and (iii) holds its Interests for its own account and not as an agent or **nominee**

Excerpt 2

treated as a partnership for U.S. federal income tax purposes holds the Interests, the U.S. federal income tax treatment of the partnership and an equity **holder**

Excerpt 3

of the partnership generally depends upon the status of the equity **holder** and the activities of the partnership.