Epstein File EFTA01393613: Treat and Controlled (DS10)

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Epstein File EFTA01393613: Treat and Controlled (DS10)

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Tax document addressing Section 1248 of the Internal Revenue Code regarding treatment of Limited Partner distributive shares and gains from controlled foreign corporations. The document discusses United States Shareholder classifications and voting power thresholds for non-U.S. corporations.

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treat controlled

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Excerpt 1

In addition, under Section 1248 of the Code, each such Limited Partner must **treat** a portion of its distributive share of any gain realized by the Access

Excerpt 2

GLDUS131 Bright Group **Controlled** Foreign Corporations.

Excerpt 3

of the total combined voting power or total value of all classes of stock of a non-U.S. corporation (each, a "United States Shareholder") that is a "**controlled**