The document discusses the tax treatment of investments by the Access Fund, including the deductibility of capital losses, treatment of gains as capital gains, and recognition of ordinary income from interest and fees. It also covers the tax implications of holding debt investments with original issue discount (OID) and market discount, as well as contingent payment debt instruments. Additionally, it addresses uncertainties in U.S. federal income tax law related to debt restructuring.
documents/vol00010-efta01354640-pdf.pdf
{"document_type":"financial","document_subtype":"tax document","key_organizations":["Access Fund"],"reference_numbers":["DB-SDNY-0039235","SDNY_GM_00185419","EFTA01354640"]}