💨IMPACT LEVEL 1 — MEH
Epstein File EFTA01382953: Asset (DS10)
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This document contains identical partnership agreement language to EFTA01353790, defining 'Carrying Value' for assets with respect to adjusted basis for federal income tax purposes and provisions for adjustments when assets are contributed to or modified within a partnership.
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Excerpt 1
Carrying Value
With respect to any **asset**, the asset's adjusted basis for federal income tax
purposes; provided, however, that (i) the initial Carrying
Excerpt 2
Value of any **asset**
contributed to the Partnership shall be adjusted to equal its gross fair market
value at the time of its contribution, and (ii) the
Excerpt 3
The Carrying Value of any **asset** whose Carrying Value was
adjusted pursuant to the preceding sentence thereafter shall be adjusted in
accordance with the
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