Epstein Files Search

EFTA00598172Set 9

2011-07-2022p9,882w

purposes of this paragraph, if a private foundation borrows money in a particular taxable year to make expenditures for a specific charitable educational, or other similar purpose, a qualifying distribution ... FUNDS BORROWED BEFORE 1970. (a) If a private foundation has borrowed money in a taxable year beginning before January 1, 1970, or subsequently borrows money pursuant to a written commitment ... which was binding as of the last day of such taxable year, to make expenditures for a specific charitable, educational, or other similar exempt purpose, if such borrowed funds

https://www.justice.gov/epstein/files/DataSet%209/EFTA00598172.pdf

EFTA01084049Set 9

2007-07-1333p10,428w

Partnerships, and each of their direct and indirect subsidiaries, had in effect for the Taxable Year in which the Initial Sale occurred, and will have in effect for each Taxable ... Return, as applicable, of APO Corp. filed with respect to Taxes of any Taxable Year. "APO FC" means APO (FC), LLC, an Anguilla limited liability company, and any successor thereof ... Adjustment had been made. "Non-Stepped Up Tax Liability" means, with respect to any Taxable Year, the liability for Taxes of APO Corp., including with respect, directly or indirectly

https://www.justice.gov/epstein/files/DataSet%209/EFTA01084049.pdf

EFTA01193903Set 9

2014-01-179p6,733w

taxpayer, or if the method used does not clearly reflect income, the computation of taxable income shall be made under such method as, in the opinion of the Secretary, does ... from being duplicated or omitted to be taken into account when a taxpayer's taxable income is computed under an accounting method different from the method used to compute taxable ... pertinent inquiry is whether the accounting practice permanently affects the taxpayer's lifetime taxable income or merely changes the tax year in which taxable income is reported. See Rev. Proc

https://www.justice.gov/epstein/files/DataSet%209/EFTA01193903.pdf

EFTA01291389Set 10

2014-12-0178p37,435w

have at each respective bank. Income and Expense Summary Current Period Year-to-Date Taxable Non Taxable Taxable Non Taxable Interest Income FDIC Insured Bank Deposits ... BectIOnS: Treat all interest as original issue discount (DID): No Am mkt premium on taxable bonds based on Constant Yield Method: Yes Accrual market discount method for all other bond ... THEIR EXECUTIONS IN ONE OR MORE MARKET SEGMENTS AND THEIR ABLITY TO PROVIDE AS TAXABLE CR NONTAXABLE BASED ON CERTAIN INFORMATION KNOWN AS OF THE DISTRIBUTION OPPORTUNITIES FOR EXECUTIONS

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01291389.pdf

EFTA01291620Set 10

2018-12-3177p36,957w

have at each respective bank. Income and Expense Summary Omen Penoci Yeer4o.Dde Taxable Non Taxable Taxable Non Taxable Interest Income FDIC Insured Bank Deposits ... Other Securities: First In First Out BOND AMORTIZATION ELECTIONS Amortize premium on taxable bonds based on Constant Yield Method: Yes Accrual market discount method for all other bond types: Constant ... CLASSIFIED OPPORTUNITIES FOR EXECUTIONS AT PRICES SUPERIOR TO THE NBBO. PERSHING ALSO REGULARLY AS TAXABLE CR NONTAXABLE BASED ON CERTAIN INFORMATION KNOWN AS OF THE DISTRIBUTION REVIEWS REPORTS FOR QUALITY

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01291620.pdf

EFTA01289887Set 10

2015-12-31114p53,158w

Market Funds $3,411,813.92 Income and Expense Summary Current Period Year•to•Date Taxable Non Taxable Taxable Non Taxable Dividend Income Equines 000 0.00 121,125.00 0.00 Money Market ... Other Secedes: FIRST IN FIRST OUT Bond Amortization Elections: Amortize pram ium on taxable bonds based on Constant Yield Method: Yes Accrual market discount method for all other bond types ... OPPORTUNITIES FOR EXECUTIONS AT PRICES SUPERIOR TO THE N880. PERSH:NG ALSO REGULARLY AS TAXABLE OR NONTAXABLE BASED ON CERTAIN INFORMATION KNOWN AS OF THE DISTRIBUTION REVIEWS REPORTS FOR QUALITY

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01289887.pdf

EFTA00598243Set 9

2008-07-3118p7,762w

Excise Taxes IRC 4966 imposes a 20-percent excise tax on taxable distributions made by a sponsoring organization. In addition, a 5-percent excise tax applies to a fund manager ... makes a taxable distribution knowing that it is a taxable distribution. Taxable distributions include any distribution by a sponsoring organization from a donor- advised fund account if the distribution ... organizations (other than to disqualifying supporting organizations) are not taxable distributions. o Disqualifying supporting organizations are Type III non-functionally integrated supporting organizations and Type I, Type II, and functionally

https://www.justice.gov/epstein/files/DataSet%209/EFTA00598243.pdf

EFTA01253965Set 9

2016-12-30103p50,061w

Market Funds 84,916,117.93 Income and Expense Summary Current Period Year-to-Dale Taxable Noe Taxable Taxable Non Taxable Dividend Income Equities 000 0.00 60.562 50 0.00 Money Market ... Other Securities FIRST IN FIRST OUT Bond Amortization Elections: Amortize premium on taxable bonds based on Constant Yield Method: Yes Accrual market discount method for all other bond types: Constant ... CLASSIFIED OPPORTUNITIES FOR EXECUTIONS AT PRICES SUPERIOR TO THE N880. PERSHNG ALSO REGULARLY AS TAXABLE OR NONTAXABLE BASED ON CERTAIN INFORMATION KNOWN AS OF THE DISTRIBUTION REVIEWS REPORTS FOR QUALITY

https://www.justice.gov/epstein/files/DataSet%209/EFTA01253965.pdf

EFTA00607666Set 9

2011-07-204p1,507w

www.gcfcccorg/giftlaw/glawprosodc.jsp?AhblD=G12003-0474... Wednesday, July 20, 2011 GiftLaw Pro Sec. 4945 Taxes on Taxable Expenditures Code Sections (a) INITIAL TAXES (b) ADDITIONAL TAXES (c) SPECIAL RULES (d) TAXABLE EXPENDITURE (e) ACTIVITIES ... DEFINITIONS (a) INITIAL TAXES (1) ON THE FOUNDATION There is hereby imposed on each taxable expenditure (as defined in subsection (d)) a tax equal to 20 percent of the amount ... foundation manager to the making of an expenditure, knowing that it is a taxable expenditure, a tax equal to 5 percent of the amount thereof, unless such agreement

https://www.justice.gov/epstein/files/DataSet%209/EFTA00607666.pdf

EFTA01139566Set 9

27p13,363w

completely repaid the amount borrowed (including interest) before the start of the taxable year.' Deemed ownership will not occur, however, if the loan provides for both adequate interest and adequate ... grantor's gross estate, and the exchange of assets is not a taxable event.24 Since those high-basis assets have the same value 23 Kuno S. Bell, Use Defective Grantor ... view. In Revenue Ruling 81-6,29 the Service concluded that a beneficiary was taxable under § 678(a) because the beneficiary held a Crummey power, even though the beneficiary

https://www.justice.gov/epstein/files/DataSet%209/EFTA01139566.pdf

EFTA01290563Set 10

2014-12-01161p75,966w

Market Funds 143,922,655.69 Income and Expense Summary Carrot Period Year-to-Date Taxable Nos Taxable Taxable Noo Taxable Dividend Income Equities 0.00 0.00 101,836.05 0.00 Money Market ... /112114 -12/3112114 Income and Expense Summary (continued) Current Period Tear-to-Date Taxable Non Taxable Taxable Non Taxable Interest Income Bond Interest 5,736.06 0.00 245,681.66 0.00 FDIC ... Elections: Treat all interest as original issue discount COID): No Am orOze premium on taxable bonds based on Constant Yield Method: Yes Accrual market discount method for all other bond

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01290563.pdf

EFTA01252367Set 9

2015-11-02196p113,134w

Year to date 13) Other funds debited -300,000.00 -1,530,965.92 Taxable dividends 1,761.09 6,443 52 Funds withdrawn for investments bought -509,697.85 -4,582,691.93 Taxable ... funds credited $507,936.76 Oat nanny Descry:mon Amount (5) Dividend and interest income Taxable dividends Nov2 Cwidend PUTNAM SHORT DURATION INCOME FUNDY ... Dvdend UBS SELECT PRIME INSTITUTIONAL FUND 56.89 Total taxable dividends $1,761.09 Total dividend and interest income $1.761.09 Cote Actiely Desorption Annurl (S) Other funds debited Nov 20 Withdrawal FEDERAL

https://www.justice.gov/epstein/files/DataSet%209/EFTA01252367.pdf

EFTA00810614Set 9

2019-02-0427p12,087w

Taxable 1.34 52.71 Tax Exempt 0.65 8.79 2018 0.49 51.67 1.04 57.51 (0.32) 46.19 1.63 19.71 (0.45) 48.01 (6.10) 58.81 Taxable (0.62) 50.69 Tax Exempt ... Taxable 3.84 51.62 Tax Exempt 5.26 6.82 2016 2.75 44.37 0.44 47.88 2.92 40.99 1.29 16.79 3.43 43.02 7.16 46.47 Taxable 4.44 46.02 Tax Exempt ... Taxable 1.46 39.81 Tax Exempt 3.50 1.73 2014 3.96 37.32 9.78 42.19 6.48 36.58 0.78 14.54 5.86 37.84 4.31 40.23 Taxable 3.59 37.80 Tax Exempt

https://www.justice.gov/epstein/files/DataSet%209/EFTA00810614.pdf

EFTA01597345Set 10

2020-01-0254p31,310w

prepare,. Closing balances $1,859.63 $1,859.63 January 2020 (1) Year to date (S) Taxable dividends 2.48 2.48 UBS FDIC-Insured Dep Pgm Account APY Total current year ... Tarabfe divider.* Jan 31 Dividend U8S SELECT PRIME PREFERRED FUND 2.48 SYMBOL; SPPXX Total taxable dividends Total dividend and interest income $2.48 Investment transactions For more information about tne price ... with ye's' recordkeepio. moored by law to report to tie IRS all taxable dnidenok, amounts n cash accents. Accounts that are transferred stoplemental protection do not protect against charges

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01597345.pdf

EFTA01119567Set 9

2009-06-1050p26,600w

tends to be a partnership for tax purposes. ultimately owned by taxable individuals eligible for preferential capital gains rates. For purposes of simplicity, this Article will refer collectively ... ruling that a profits interest was taxable upon receipt) with Campbell v. Comm., 943 F. 2d. 815 (8th Cir. 1991) (reversing a Tax Court ruling that receipt of a profits ... interest was a taxable event). See also JCT CARRIED INTEREST REPORT. supra note 1. at 6: Weisbach. supra note I, at 727 n.22: Leo L. Schmolka, Commentary. Taring Partnership Interests

https://www.justice.gov/epstein/files/DataSet%209/EFTA01119567.pdf

EFTA01036338Set 9

2018-01-237p3,431w

changes since 1986. Most provisions of the Tax Act take effect for taxable years beginning on or after January 1, 2018. This Client Alert is not intended ... three-year holding period requirement are treated as "short-term capital gains" which are taxable at ordinary income rates. The "Applicable Partnership Interest" held by the general partner ... corporations (as existed under prior law). The new 21 percent rate is effective for taxable years beginning on or after January 1, 2018. The corporate alternative tax (AMT) has also

https://www.justice.gov/epstein/files/DataSet%209/EFTA01036338.pdf

EFTA01291791Set 10

2018-12-0194p43,908w

each respective bank. Income and Expense Summary Oment Period Yeer4o-Dde bustle Non Taxable Taxable Non Tar* Dividend Income Equities 0.00 0.00 202,00000 0.00 Interest Income FDIC Insured Bank ... securities are disposed. Note: In the event where we cannot easily determine the taxability of an account, we may mark the account as noncovered. However, if the account does ... Other Securities: First In First Out BOND AMORTIZATION ELECTIONS Amortize premium on taxable bonds based on Constant Yield Method: Yes Accrual market discount method for all other bond types: Constant

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01291791.pdf

EFTA01290526Set 10

2013-12-0137p18,354w

have at each respective bank. Income and Expense Summary Priest Period Year•to•Date Taxable Non Taxable Taxable Not Taxable Dividend Income Other Dividends ... THEIR EXECUTIONS IN ONE OR MORE MARKET SEGMENTS AND THEIR ABILITY TO PROVIDE AS TAXABLE OR NONTAXABLE BASED ON CERTAIN INFORMATION KNOWN AS Of' THE DISTRIBUTION OPPORTUNITIES FOR EXECUTIONS ... have at each respective bank. Income and Expense Summary Oirrent Period Year-to-Date Taxable Non Taxable Taxable Noe Taxable Dividend Income Other Dividends

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01290526.pdf

EFTA01274015Set 10

2015-10-0258p30,147w

Total additions $3,062.21 $21,899.64 October 2015 (51 Year to date (5) Subtractions Taxable dividends 1,762.21 17,894.70 Professional management fees and related services ... Taxable interest 0.00 0.48 Other funds debited 0.00 -3,275.53 Total current year $1,762.21 $17,895.18 Funds withdrawn for investments Prior year adjustment 0.00 1,404.46 bought ... other funds credited $1,300.00 Date Actlety DeX eralen AnOunt Dividend and interestbiome Taxable dmclends Oct I Dvidend EATON VANCE FLOATING RATE FUND

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01274015.pdf

EFTA01274717Set 10

2015-10-02224p112,706w

tacable 'more. Pleat consult ycur Inch/dual tax prepare( October zoiS Year to date IS) Taxable dividends 2,338.57 50,146.97 Taxable interest 0.00 6.39 Total current year ... tens infamalco Account activity this month Date AaSty Descttlon Annan (5) Dividend and intimistinoarne Taxable dividends Oct 1 Foreign GLAXO SMITHKUNE PLC ADR PAJD ON 1015 585.51 Dividend CUSIP: 37733W105 ... Account activity this month (COnteivedl Date Actliny Description Amman (S) Dividend and interestiacorre (continued) Taxable dividends (continued) Oct 5 Foreign BRITISH AMER TOBACCO PLC GB SPON

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01274717.pdf