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 characterization of gains and losses for tax purposes. It also covers the treatment of interest income, original issue discount, market discount, and contingent payment debt instruments, as well as uncertainties in tax law related to debt restructuring.
doj/DataSet10/EFTA01394555.pdf
{"key_people":["Lawrence Hirsch"],"document_type":"financial","document_subtype":"tax document","key_organizations":["Access Fund"],"reference_numbers":["GLDUS140"]}