The document discusses the tax treatment of investments and capital losses for the Georgetown University Endowment's Access Fund. It covers topics such as the amortization of start-up and organizational expenses, limitations on the deductibility of capital losses, and the tax treatment of gains and income from investments. It also addresses the treatment of debt investments, including original issue discount, market discount, and contingent payment debt instruments, as well as uncertainties in tax law related to debt restructuring.
doj/DataSet10/EFTA01389303.pdf
{"document_type":"financial","document_subtype":"tax document","key_organizations":["Georgetown University Endowment","Access Fund"],"reference_numbers":["DB-SDNY-0093658","SDNY_GM_00239842","EFTA01389303"]}