The document discusses the tax treatment of investments and capital losses for the Access Fund, including the amortization of start-up and organizational expenses, limitations on the deductibility of capital losses, and the treatment of gains and income from various types of investments. It also covers the tax implications of debt restructuring and contingent payment debt instruments.
doj/DataSet10/EFTA01394154.pdf
{"document_type":"financial","document_subtype":"tax document","key_organizations":["Access Fund","IRS"],"reference_numbers":["DB-SDNY-0100146","SDNY_GM_00246330","EFTA01394154"]}