The document discusses the tax implications for Limited Partners in the sale of interests in an Access Fund. It covers capital gains or losses, tax basis adjustments, and limitations on the deductibility of interest expenses. The document also mentions the potential termination of the Access Fund for U.S. federal income tax purposes if a significant portion of interests are sold within a year.
doj/DataSet10/EFTA01390133.pdf
{"key_people":["Ian Slome"],"document_type":"financial","document_subtype":"tax document","key_organizations":["Access Fund"],"reference_numbers":["GLDUS138"]}