This document provides a summary of certain U.S. federal income tax considerations related to an investment in the Access Fund. It discusses the applicability of the Code, U.S. Treasury Regulations, and judicial decisions as of the date of the memorandum. The document highlights that the IRS may take different positions and that no ruling or opinion has been obtained regarding the tax considerations. It is intended for U.S. persons and does not cover all possible tax scenarios, especially for non-U.S. persons or entities with special circumstances.
documents/vol00010-efta01354635-pdf.pdf
{"key_people":["Gerald Ford"],"document_type":"financial","key_locations":["United States","District of Columbia"],"document_subtype":"tax considerations","key_organizations":["Access Fund","IRS"]}