EFTA01450397Set 10
2013-10-291p1,154w
respect of the Notes. in order for the election to be valid. a C.S. Holder must: (A) make
the Section 988 election by clearly identifying the investment in the Notes ... should be treated as capital gain or loss. Capital gain recognized by an
individual C.S. Holder is generally taxed at preferential rates where the property is held for more than
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01450397.pdf