Epstein File EFTA01390135: Holder and Fifteen (DS10)

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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01390135: Holder and Fifteen (DS10)

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This document contains tax guidance regarding the Access Fund, explaining that start-up and organizational expenses are amortized over a fifteen (15) year period for federal income tax purposes. It addresses how gains or losses on debt investment dispositions are treated based on the holder's circumstances and discusses elections related to market discount income.

👤 Named in This Document

Eric Holder

🔑 Evidence Keywords

fifteen

📋 Key Excerpts4

PersonKeyword

Excerpt 1

Start-up and organizational expenses are generally amortized for U.S. federal income tax purposes over a **fifteen** (15) year period.

Excerpt 2

Any gain or loss realized on the disposition of debt investments may, depending upon the circumstances of the **holder** at the time of any such sale, be treated

Excerpt 3

The actual character of the Access Fund's gain or loss on the disposition of loans will depend on several considerations, including whether the **holder**