Epstein Files Search

EFTA00236626Set 9

2015-06-309p3,873w

Basis (Working Interest) 20T7 Oil & Gas - Net Equivalent BBLs of Production (in MBBL) 20V1 UBTI - Ordinary Income (Loss) 20V2 UBTI - Net Rental Income (Loss) 20V3 UBTI - Interest Income 20V4 UBTI ... Dividend Income 20V5 UBTI - Short Term Capital Gain (Loss) 20V6 UBTI - Long Term Capital Gain (Loss) 2 20V7 UBTI - Section 1231 Gain (Loss) 33 20V8 UBTI - Long Term Capital Gain ... Loss) on Sale of Partnership 4 20V9 UBTI - Investment Interest Expense 20V10 UBTI - Cancellation of Debt 20V11 UBTI- Other Income (Loss) 20V12 UBTI - Section 59(EX2) Expenditures 20V13 UBTI - Foreign

https://www.justice.gov/epstein/files/DataSet%209/EFTA00236626.pdf

EFTA02366872Set 11

2016-02-246p2,066w

Halperin, Alan S < wrote: I suspect that UBTI would be calculated based on some reasonable approach. Perhaps one would take a fraction of the taxable income for the year ... Halperin, Alan S < >> Subject: Re: Re: thanks re ubti, so that if the charity converted the units and sold the next day after receipt, how would it be calculated . approx ... guarantee and that the guarantee involves some economic risk. What is the tax on ubti? For example if they donated this week and the charity promptly sold the shares

https://www.justice.gov/epstein/files/DataSet%2011/EFTA02366872.pdf

EFTA02469237Set 11

2016-02-248p1,948w

Halpe=in, Alan target=> wrote: I suspect that UBTI would be calculat=d based on some reasonable approach. Perhaps one would take a fraction of =he taxable income ... EFTA_R1_01579559 EFTA02469237 To: Halperin, Alan S Subject: Re: Re: thanks re ubti, so that if the charity c=nverted the units and sold the next day after receipt ... guarantee and that the guarantee involve= some economic risk. What is the tax on ubti? For example if they =onated this week and the charity promptly sold the shares

https://www.justice.gov/epstein/files/DataSet%2011/EFTA02469237.pdf

EFTA01445775Set 10

342p99,176w

Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI"). The Access Fund is not designed for (i) U.S. Tax-Exempt Investors that are not willing to receive material amounts ... UBTI or (ii) investors that are not "U.S. persons" (as described in "Tax, Regulatory and Certain ERISA Considerations — Certain U.S. Federal Income Tax Considerations") ("Non-U.S. Investors ... Limited Partner. Those U.S. Tax-Exempt Investors that do not wish to receive any UBTI and are willing to forgo claiming U.S. treaty benefits and NonU.S. Investors should consider investing

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01445775.pdf

EFTA01396995Set 10

342p99,177w

Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI"). The Access Fund is not designed for (i) U.S. Tax-Exempt Investors that are not willing to receive material amounts ... UBTI or (ii) investors that are not "U.S. persons" (as described in "Tax, Regulatory and Certain ERISA Considerations — Certain U.S. Federal Income Tax Considerations") ("Non-U.S. Investors ... Limited Partner. Those U.S. Tax-Exempt Investors that do not wish to receive any UBTI and are willing to forgo claiming U.S. treaty benefits and NonU.S. Investors should consider investing

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01396995.pdf

EFTA01438842Set 10

342p99,366w

Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI"). The Access Fund is not designed for (i) U.S. Tax-Exempt Investors that are not willing to receive material amounts ... UBTI or (ii) investors that are not "U.S. persons" (as described in "Tax, Regulatory and Certain ERISA Considerations — Certain U.S. Federal Income Tax Considerations") ("Non-U.S. Investors ... Limited Partner. Those U.S. Tax-Exempt Investors that do not wish to receive any UBTI and are willing to forgo claiming U.S. treaty benefits and NonU.S. Investors should consider investing

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01438842.pdf

EFTA01442981Set 10

342p99,177w

Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI"). The Access Fund is not designed for (i) U.S. Tax-Exempt Investors that are not willing to receive material amounts ... UBTI or (ii) investors that are not "U.S. persons" (as described in "Tax, Regulatory and Certain ERISA Considerations — Certain U.S. Federal Income Tax Considerations") ("Non-U.S. Investors ... Limited Partner. Those U.S. Tax-Exempt Investors that do not wish to receive any UBTI and are willing to forgo claiming U.S. treaty benefits and NonU.S. Investors should consider investing

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01442981.pdf

EFTA01441665Set 10

342p99,187w

Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI"). The Access Fund is not designed for (i) U.S. Tax-Exempt Investors that are not willing to receive material amounts ... UBTI or (ii) investors that are not "U.S. persons" (as described in "Tax, Regulatory and Certain ERISA Considerations — Certain U.S. Federal Income Tax Considerations") ("Non-U.S. Investors ... Limited Partner. Those U.S. Tax-Exempt Investors that do not wish to receive any UBTI and are willing to forgo claiming U.S. treaty benefits and NonU.S. Investors should consider investing

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01441665.pdf

EFTA00237405Set 9

315p174,476w

time. Tax-exempt investors may recognize a significant amount of unrelated-business taxable income ("UBTI") as defined in Section 512 of the Internal Revenue Code of 1986, as amended

https://www.justice.gov/epstein/files/DataSet%209/EFTA00237405.pdf

EFTA01443786Set 10

342p99,179w

Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI"). The Access Fund is not designed for (i) U.S. Tax-Exempt Investors that are not willing to receive material amounts ... UBTI or (ii) investors that are not "U.S. persons" (as described in "Tax, Regulatory and Certain ERISA Considerations — Certain U.S. Federal Income Tax Considerations") ("Non-U.S. Investors ... Limited Partner. Those U.S. Tax-Exempt Investors that do not wish to receive any UBTI and are willing to forgo claiming U.S. treaty benefits and NonU.S. Investors should consider investing

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01443786.pdf

EFTA01397800Set 10

342p99,016w

Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI"). The Access Fund is not designed for (i) U.S. Tax-Exempt Investors that are not willing to receive material amounts ... UBTI or (ii) investors that are not "U.S. persons" (as described in "Tax, Regulatory and Certain ERISA Considerations — Certain U.S. Federal Income Tax Considerations") ("Non-U.S. Investors ... Limited Partner. Those U.S. Tax-Exempt Investors that do not wish to receive any UBTI and are willing to forgo claiming U.S. treaty benefits and NonU.S. Investors should consider investing

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01397800.pdf

EFTA01395294Set 10

342p99,186w

Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI"). The Access Fund is not designed for (i) U.S. Tax-Exempt Investors that are not willing to receive material amounts ... UBTI or (ii) investors that are not "U.S. persons" (as described in "Tax, Regulatory and Certain ERISA Considerations — Certain U.S. Federal Income Tax Considerations") ("Non-U.S. Investors ... Limited Partner. Those U.S. Tax-Exempt Investors that do not wish to receive any UBTI and are willing to forgo claiming U.S. treaty benefits and NonU.S. Investors should consider investing

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01395294.pdf

EFTA01429072Set 10

342p99,376w

Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI"). The Access Fund is not designed for (i) U.S. Tax-Exempt Investors that are not willing to receive material amounts ... UBTI or (ii) investors that are not "U.S. persons" (as described in "Tax, Regulatory and Certain ERISA Considerations — Certain U.S. Federal Income Tax Considerations") ("Non-U.S. Investors ... Limited Partner. Those U.S. Tax-Exempt Investors that do not wish to receive any UBTI and are willing to forgo claiming U.S. treaty benefits and NonU.S. Investors should consider investing

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01429072.pdf

EFTA01445223Set 10

342p99,176w

Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI"). The Access Fund is not designed for (i) U.S. Tax-Exempt Investors that are not willing to receive material amounts ... UBTI or (ii) investors that are not "U.S. persons" (as described in "Tax, Regulatory and Certain ERISA Considerations — Certain U.S. Federal Income Tax Considerations") ("Non-U.S. Investors ... Limited Partner. Those U.S. Tax-Exempt Investors that do not wish to receive any UBTI and are willing to forgo claiming U.S. treaty benefits and NonU.S. Investors should consider investing

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01445223.pdf

EFTA01439650Set 10

342p99,175w

Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI"). The Access Fund is not designed for (i) U.S. Tax-Exempt Investors that are not willing to receive material amounts ... UBTI or (ii) investors that are not "U.S. persons" (as described in "Tax, Regulatory and Certain ERISA Considerations — Certain U.S. Federal Income Tax Considerations") ("Non-U.S. Investors ... Limited Partner. Those U.S. Tax-Exempt Investors that do not wish to receive any UBTI and are willing to forgo claiming U.S. treaty benefits and NonU.S. Investors should consider investing

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01439650.pdf

EFTA01440455Set 10

342p99,112w

Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI"). The Access Fund is not designed for (i) U.S. Tax-Exempt Investors that are not willing to receive material amounts ... UBTI or (ii) investors that are not "U.S. persons" (as described in "Tax, Regulatory and Certain ERISA Considerations — Certain U.S. Federal Income Tax Considerations") ("Non-U.S. Investors ... Limited Partner. Those U.S. Tax-Exempt Investors that do not wish to receive any UBTI and are willing to forgo claiming U.S. treaty benefits and NonU.S. Investors should consider investing

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01440455.pdf

EFTA00292433Set 9

46p28,194w

PRIVATE PLACEMENT MEMORANDUM ANDRA CAPITAL FUND LP [•]. 2018 EFTA00292433 Andra Capital Fund LP Andra Capital

https://www.justice.gov/epstein/files/DataSet%209/EFTA00292433.pdf

EFTA01442366Set 10

342p99,369w

Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI"). The Access Fund is not designed for (i) U.S. Tax-Exempt Investors that are not willing to receive material amounts ... UBTI or (ii) investors that are not "U.S. persons" (as described in "Tax, Regulatory and Certain ERISA Considerations — Certain U.S. Federal Income Tax Considerations") ("Non-U.S. Investors ... Limited Partner. Those U.S. Tax-Exempt Investors that do not wish to receive any UBTI and are willing to forgo claiming U.S. treaty benefits and NonU.S. Investors should consider investing

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01442366.pdf

EFTA01395758Set 10

342p99,190w

Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI"). The Access Fund is not designed for (i) U.S. Tax-Exempt Investors that are not willing to receive material amounts ... UBTI or (ii) investors that are not "U.S. persons" (as described in "Tax, Regulatory and Certain ERISA Considerations — Certain U.S. Federal Income Tax Considerations") ("Non-U.S. Investors ... Limited Partner. Those U.S. Tax-Exempt Investors that do not wish to receive any UBTI and are willing to forgo claiming U.S. treaty benefits and NonU.S. Investors should consider investing

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01395758.pdf

EFTA01396322Set 10

342p99,568w

Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI"). The Access Fund is not designed for (i) U.S. Tax-Exempt Investors that are not willing to receive material amounts ... UBTI or (ii) investors that are not "U.S. persons" (as described in "Tax, Regulatory and Certain ERISA Considerations — Certain U.S. Federal Income Tax Considerations") ("Non-U.S. Investors ... Limited Partner. Those U.S. Tax-Exempt Investors that do not wish to receive any UBTI and are willing to forgo claiming U.S. treaty benefits and NonU.S. Investors should consider investing

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01396322.pdf