Illegal Activity
none
Blackmail
none
Date
Unknown
Document Type
other
Model
gemini-2.0-flash-001
Processed
2026-02-07T18:43
Summary
This document describes the tax implications for limited partners selling interests in the Access Fund, including potential capital gains or losses. It also discusses tax basis adjustments and limitations on the deductibility of investment interest expense for non-corporate taxpayers.
Metadata
- Subject
- Sale of Interests, Tax Basis Adjustments, Limitation on Deductibility of Interest Expense
- Sender
- —
- Recipients
- —
- Document ID
- DB-SDNY-0038801, SDNY GM_001 84985
- Date
- —
Relationships 2
| Entity 1 | Relationship | Entity 2 | Description |
|---|---|---|---|
| Limited Partner | Financial | Access Fund | Limited Partner's sale of Interests in the Access Fund |
| General Partner | Legal/Financial | Access Fund | General Partner's role in transfers of Interests and tax basis adjustments |
Financial Information
Amounts:$250,000
Assets:
- Interests
- Unrealized receivables
- Inventory items
- Assets of the Fund
Transactions:
- Sale of Interests
- Distribution to Partners of cash or assets in-kind
Raw Analysis JSON
click to expand
Themes
Financial transactions/money flowLegal matters/litigation
People 1
Organizations 2
Access FundIRS
Locations 1
U.S.
Text Analysis
- Tone
- Professional
- Purpose
- To explain the tax implications of selling interests in the Access Fund, tax basis adjustments, and the limitation on deductibility of interest expense.
- Significance
- This document outlines the tax considerations for limited partners selling interests in the Access Fund and the fund's responsibilities regarding tax basis adjustments.
File Info
- File Name
- EFTA01354207.txt
- Dataset
- dataset_10
- Type
- Text
- Model
- gemini-2.0-flash-001
- Processed
- 2026-02-07T18:43:50.522017
- DOJ Source
- View on DOJ