The document discusses U.S. tax reporting requirements for Limited Partners in non-U.S. entities, including the need to file information returns for foreign investments and accounts. It also covers the taxation of qualified dividend income for non-corporate taxpayers, highlighting conditions under which dividends from U.S. and qualified foreign corporations are taxed at reduced rates.
doj/DataSet10/EFTA01394158.pdf
{"document_type":"financial","key_locations":["United States"],"document_subtype":"tax document","key_organizations":["DF Enterprises","Access Fund"],"reference_numbers":["DB-SDNY-0100150","SDNY_GM_00246334","EFTA01394158"]}