The document discusses the tax treatment of investments by the Access Fund, including the amortization of start-up and organizational expenses, limitations on the deductibility of capital losses, and the characterization of income and gains from debt investments. It also covers the treatment of original issue discount, market discount, and contingent payment debt instruments, as well as uncertainties in tax law related to debt restructuring.
doj/DataSet10/EFTA01392380.pdf
{"key_people":["Patrick Gerschel"],"document_type":"financial","key_locations":["U.S."],"document_subtype":"tax document","key_organizations":["Access Fund"]}