""the "Relinquished Property"" — Epstein Files Search

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EFTA01220829Set 9

2014-06-153p1,108w

asset represents exchanged basis of replacement property, enter: a Date placed in service of relinquished property b Date of disposition of relinquished property c MACRS convention for relinquished property ... Depreciation claimed on relinquished property in year of disposition e AMT depreciation claimed on relinquished property in year of disposition State Depreciation 62 OuickZoom to select or delete states ... basis of replacement property. enter excess basis o If exchanged basis, enter depr on relinquished property in year of disposition p State gain/loss basis, if different from state cost

https://www.justice.gov/epstein/files/DataSet%209/EFTA01220829.pdf

EFTA00598056Set 9

2011-02-1415p11,023w

income tax purposes, the ownership and custody of my donated funds and property will be fully relinquished to the )(elan Foundation. 02011 Wolters Kluwer. All rights reserved. 3 EFTA00598058 ... Foundation. In petitioners' view, these formalities establish that petitioner had fully relinquished dominion and control over the property transferred to the Foundation in 1998. We disagree. The determination of whether ... Foundation dealings also contributes to the conclusion that he did not relinquish dominion and control over the property transferred to the Foundation. The xelan promotional materials stated that "Donors

https://www.justice.gov/epstein/files/DataSet%209/EFTA00598056.pdf

EFTA01118520Set 9

which the taxpayer transfers the like kind to the property transferred by the taxpayer. property relinquished in the exchange. or there shall be no nonrecognition of gain or loss under ... that any gain or loss recognized by the taxpayer by the taxpayer transfers the property relinquished in the reason of this subsection shall be taken into account as of exchange ... poses of paragraph (I)(C). there shall not be taken info 2C- of the relinquished property occurs. COUnt any disposition — (b) Gain from exchanges not solely In kind. (A) after

https://www.justice.gov/epstein/files/DataSet%209/EFTA01118520.pdf

EFTA01122861Set 9

Treasury Regulations' constructive receipt safe harbor.3 The standard deferred or "forward" exchange occurs when relinquished property is sold prior to the acquisition of replacement property. Most of the mechanical rules ... when the replacement property will or must be acquired prior to the sale of relinquished property. The IRS has provided guidance for several forms of "safe harbor" reverse exchanges ... requirement and applies to property transferred and received in a Code Sec. 1031 exchange. For sellers of collected art, the question will normally be whether relinquished and replacement

https://www.justice.gov/epstein/files/DataSet%209/EFTA01122861.pdf

EFTA01128223Set 9

2012-07-1024p7,553w

Black believes will satisfy the requirements of "like kind property" for purposes of Section 1031 of the Code (the "Relinquished Work"). Prior to the Exchange Date (as defined below), Black ... such amount or related property prior to such time. The Company may offset any damages from Black it may have against the unexpended Relinquished Work Exchange Value. C. Exchange ... gain under Section 1031 of the Code, and (v) the Relinquished Work constitutes "relinquished property," all within the meaning of Section 1031 of the Code and Rev. Proc

https://www.justice.gov/epstein/files/DataSet%209/EFTA01128223.pdf

EFTA00720700Set 9

2017-08-232p323w

additional questions regarding this: • In your description of the transaction in the letter, the "Relinquished Property" was placed at auction with Christie's and subsequently sold to satisfy ... audit period, no sales tax was collected on the sale of the "Relinquished Properties." Can you let us know if there are exemption certificates received from these sale transactions? Thank

https://www.justice.gov/epstein/files/DataSet%209/EFTA00720700.pdf

EFTA00729816Set 9

2010-06-1514p4,412w

F.3d 600, 602 (8th Cir. 1997), cert. denied, 522 U.S. 1061 (1998). Whether property has been abandoned is a question of fact that turns primarily on whether the objective facts ... evidenced (i) the suspect's denial of ownership, and (ii) that he physically relinquished the property in a way that demonstrated abandonment. ee United States v. James, 353 F.3d ... evidence that Voice denied ownership of the luggage, or that he physically relinquished the property, as opposed to leaving it unattended. Indeed, the government's theory of the case

https://www.justice.gov/epstein/files/DataSet%209/EFTA00729816.pdf

EFTA02731023Set 12

2023-07-2416p8,414w

death. A related tax provision under Section 2035(a) provides that gifts of property made within three years of the donor's death would be included in the decedent ... provides that if the decedent relinquished a power with respect to transferred property (which would include relinquishing an income interest of this nature) during the three-year period ending

https://www.justice.gov/epstein/files/DataSet%2012/EFTA02731023.pdf

EFTA01121261Set 9

1998-04-167p4,548w

vacate the 931, 450 N.Y.S.2d 881)." Niosi v. Most 226 A.D.2d various properties of Starrett and to relinquish all of her 510, 511-512, 641 N.Y.S.2d 93. claims ... agreed to exchange releases and plaintiff expressly relinquished all claims to any and all holdings of the defendant, including three New York properties and a Conclusion summer shore house ... Slip Op. complications, and she wanted her to relinquish any claim 98266 she might have to any of defendant's property. She got End of Document C 2015 Thomson Reuters

https://www.justice.gov/epstein/files/DataSet%209/EFTA01121261.pdf

EFTA01135614Set 9

2003-05-0531p1,712w

pate Development LLC EFTA01135642 Like-kind Exchanges Taxable Basis • Tax Basis of the property relinquished • Decreased by any cash received, and • Increased by any recognized gain or cash paid

https://www.justice.gov/epstein/files/DataSet%209/EFTA01135614.pdf

EFTA00812591Set 9

trustee or trustees. The term does not include the release or relinquishment of an interest in property that theretofore was the subject of a qualified disposition; 27 EFTA00812617 (6) "Person

https://www.justice.gov/epstein/files/DataSet%209/EFTA00812591.pdf

EFTA00305812Set 9

successful with this structure: Karen and Brice would have to relinquish full management of the property and have no involvement other than consulting with them on an as needed basis

https://www.justice.gov/epstein/files/DataSet%209/EFTA00305812.pdf

EFTA01255806Set 9

2013-10-11102p26,618w

NAME SEARCHED: Neptune, LLC PWM 81S-RESEARCH performed due diligence research in accordance with the

https://www.justice.gov/epstein/files/DataSet%209/EFTA01255806.pdf

EFTA01089772Set 9

subscribed thew names as of the date first above vn1tten LESSOR: & TONI HOOV R PROPERTY MANAGEMENT, LLC BY: IN PRESENCE OF _FY 4 /3 000•14) UNITED STATES OF AMERICA ... ISLANDS 20. WAIVER Or RESTORATION: The Lessor hereby waives, releases and discharges, and forever relinquishes any nght to make a claim against the Government for waste, damages, or restoration arising ... which shall not be unreasonably withheld. The Government may, at its sole option, abandon property in the leased space following expiration of the Lease, in which case the property will

https://www.justice.gov/epstein/files/DataSet%209/EFTA01089772.pdf

EFTA00598243Set 9

2008-07-3118p7,762w

court also found that donors had relinquished all ownership and control over the donated funds or property to NFI and that NFI exercised its discretion in authorizing charitable distributions ... that NDF was designed to "warehouse wealth," that is, to allow donors to "contribute" property and cash to their foundations, control the investment of those resources, and then allegedly have ... prevent abuse of its funds or that donors relinquished all ownership and custody of the donated funds or property. To the contrary, donors were "encouraged to reformulate their requests

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

EFTA00616851Set 9

2009-12-2870p21,875w

then living or under a legal disability, then or thereafter entitled to any property of the Trust accounted for, whether principal or income, and shall completely release and discharge ... Settlor is not living or is under a disability or has temporarily or permanently relinquished the power to designate trustees, DEBRA, if then competent, may designate one or more Persons

https://www.justice.gov/epstein/files/DataSet%209/EFTA00616851.pdf

EFTA00314876Set 9

limitation with a deduction at fair market value • No limitation on types of property contributed • Accommodates donations from private foundations • Avoids private foundation constraints (5% annual payout, 2% excise ... through donor-appointed minority board positions o Donor must relinquish all ownership and custody of the donated funds or property and the organization must be free to accept/ reject

https://www.justice.gov/epstein/files/DataSet%209/EFTA00314876.pdf

EFTA00614659Set 9

2015-03-0942p11,174w

distribution of more than a te minimis amount ofFund property to a Partner; (c) the date an Interest is relinquished to the Fund; or (d) such other time determined ... taxable income or loss; 4. gain or loss resulting from any disposition of Fund property with respect to which gain or loss is recognized for U.S. federal income tax purposes

https://www.justice.gov/epstein/files/DataSet%209/EFTA00614659.pdf

EFTA00614617Set 9

2015-03-0942p11,172w

distribution of more than a dig minimis amount ofFund property to a Partner; (c) the date an Interest is relinquished to the Fund; or (d) such other time determined ... taxable income or loss; 4. gain or loss resulting from any disposition of Fund property with respect to which gain or loss is recognized for U.S. federal income tax purposes

https://www.justice.gov/epstein/files/DataSet%209/EFTA00614617.pdf

EFTA00803515Set 9

2015-03-0942p18,911w

distribution of more than a te minimis amount ofFund property to a Partner; (c) the date an Interest is relinquished to the Fund; or (d) such other time determined ... taxable income or loss; 4. gain or loss resulting from any disposition of Fund property with respect to which gain or loss is recognized for U.S. federal income tax purposes

https://www.justice.gov/epstein/files/DataSet%209/EFTA00803515.pdf