The document discusses the U.S. federal income tax treatment of various financial activities related to the Access Fund, including the deductibility of capital losses, treatment of investments, and tax implications of debt instruments. It outlines how capital gains and losses are treated, the recognition of ordinary income from interest and fees, and the tax treatment of debt investments with original issue discount or market discount. It also addresses the tax implications of contingent payment debt instruments and uncertainties in tax law related to debt restructuring.
doj/DataSet10/EFTA01392019.pdf
{"document_type":"financial","document_subtype":"tax document","key_organizations":["Access Fund"],"reference_numbers":["DB-SDNY-0097162","SDNY_GM_00243346","EFTA01392019"]}