EFTA00811130Set 9
2018-03-227p3,149w
members of ZECC by reason of Zcash being a "marketable security" as defined in
Section 731(c) of the Internal Revenue Code (the "Code")?
Perkm Coe LLP
-2-
139063133.3
EFTA00811131 ... partnership.13 In certain circumstances, marketable securities, as
that term is defined in Section 731(c) of the Code, are treated as if they were money for this
purpose.14 For this ... recipient
Members.
Zcash should not constitute a marketable security within the meaning of Section 731(c)
of the Code and, even if it were a marketable security for that purpose
https://www.justice.gov/epstein/files/DataSet%209/EFTA00811130.pdf
EFTA02038146Set 10
2013-03-3022p6,774w
Cash Distributed (40,000) (40,000)
EFTA_R1_00552060
EFTA02038150
IRC section 731 Gain 10,000
IRC section 731 Loss 10,000
Under the traditional method, the ceiling rule causes
https://www.justice.gov/epstein/files/DataSet%2010/EFTA02038146.pdf
EFTA00692346Set 9
2013-03-3014p6,650w
Miller
Outside Basis 30,000 50,000
Cash Distributed (40,000) (40,000)
IRC section 731 Gain 10,000
IRC section 731 Loss 10,000
Under the traditional method
https://www.justice.gov/epstein/files/DataSet%209/EFTA00692346.pdf
EFTA01465062Set 10
18p7,238w
Transactions, will not be, a "Special Entity" as defined under Title VII,
Sections 731 or 764 of the Dodd-Frank Wall Street Reform and Consumer
Protection Act of 2010 ("Reform ... section 406 of ERISA,
section 4975 of the Code, Governmental Plan Law, or Sections 731 or 764 of
the Reform Act (or the statutory amendments enacted thereunder)."
(n) (A) Eligible
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01465062.pdf
EFTA01465203Set 10
17p7,121w
Transactions, will not be, a "Special Entity" as defined under Title VII,
Sections 731 or 764 of the Dodd-Frank Wall Street Reform and Consumer
Protection Act of 2010 ("Reform ... section 406 of ERISA,
section 4975 of the Code, Governmental Plan Law, or Sections 731 or 764 of
the Reform Act (or the statutory amendments enacted thereunder)."
(n) (A) Eligible
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01465203.pdf
EFTA01465255Set 10
19p7,706w
Transactions, will not be, a "Special Entity" as defined under Title VII,
Sections 731 or 764 of the Dodd-Frank Wall Street Reform and Consumer
Protection Act of 2010 ("Reform ... section 406 of ERISA,
section 4975 of the Code, Governmental Plan Law, or Sections 731 or 764 of
the Reform Act (or the statutory amendments enacted thereunder)."
(n) (A) Eligible
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01465255.pdf
EFTA01465177Set 10
16p7,051w
Transactions, will not be, a "Special Entity" as defined under Title VII,
Sections 731 or 764 of the Dodd-Frank Wall Street Reform and Consumer
Protection Act of 2010 ("Reform ... section 406 of ERISA,
section 4975 of the Code, Governmental Plan Law, or Sections 731 or 764 of
the Reform Act (or the statutory amendments enacted thereunder)."
(n) (A) Eligible
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01465177.pdf