Epstein File EFTA01366398: Holder, Backup and Withheld (DS10)

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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01366398: Holder, Backup and Withheld (DS10)

Financial RecordDate unavailableEFTA013663982 keyword hits

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This document discusses tax implications for non-U.S. holders of securities, specifically addressing how gains are taxed when connected to U.S. trade or business. The text outlines conditions under which a non-U.S. holder might recognize taxable gains from selling or exchanging securities.

👤 Named in This Document

Eric Holder

🔑 Evidence Keywords

backup withheld beneficial owner classified

📋 Key Excerpts9

PersonKeyword

Excerpt 1

the gain is effectively connected with the conduct of a trade or business by the Non-U.S. **holder** within the United States (and, under certain income tax

Excerpt 2

treaties, is attributable to a United States permanent establishment or fixed base maintained by the Non-U.S. **holder**); or we are or have been a "U.S.

Excerpt 3

If the second bullet point above applies to a Non-U.S. **holder**, gain recognized by such **holder** on the sale, exchange or other disposition of our common