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he Bipartisan Budget Act of 2015, legislation was enacted that significantly changes the rules for U.S. federal income tax audits of partnerships (the "BBA Rules"). Such audits will continue to be conducted at the partnership level, but with respect to U.S. federal income tax returns for taxable years begin
es for three years and may carry forward such losses for five years; non-corporate taxpayers may carry forward unused capital losses indefinitely. Tax Treatment of Investments. In general and except as discussed below, the Access Fund expects that its gains will be treated as capital gain for U.S. federal income tax purpo
he Bipartisan Budget Act of 2015, legislation was enacted that significantly changes the rules for U.S. federal income tax audits of partnerships (the "BBA Rules"). Such audits will continue to be conducted at the partnership level, but with respect to U.S. federal income tax returns for taxable years begin
es for three years and may carry forward such losses for five years; non-corporate taxpayers may carry forward unused capital losses indefinitely. Tax Treatment of Investments. In general and except as discussed below, the Access Fund expects that its gains will be treated as capital gain for U.S. federal income tax purpo
he Bipartisan Budget Act of 2015, legislation was enacted that significantly changes the rules for U.S. federal income tax audits of partnerships (the "BBA Rules"). Such audits will continue to be conducted at the partnership level, but with respect to U.S. federal income tax returns for taxable years begin
es for three years and may carry forward such losses for five years; non-corporate taxpayers may carry forward unused capital losses indefinitely. Tax Treatment of Investments. In general and except as discussed below, the Access Fund expects that its gains will be treated as capital gain for U.S. federal income tax purpo
he Bipartisan Budget Act of 2015, legislation was enacted that significantly changes the rules for U.S. federal income tax audits of partnerships (the "BBA Rules"). Such audits will continue to be conducted at the partnership level, but with respect to U.S. federal income tax returns for taxable years begin
es for three years and may carry forward such losses for five years; non-corporate taxpayers may carry forward unused capital losses indefinitely. Tax Treatment of Investments. In general and except as discussed below, the Access Fund expects that its gains will be treated as capital gain for U.S. federal income tax purpo
he Bipartisan Budget Act of 2015, legislation was enacted that significantly changes the rules for U.S. federal income tax audits of partnerships (the "BBA Rules"). Such audits will continue to be conducted at the partnership level, but with respect to U.S. federal income tax returns for taxable years begin
es for three years and may carry forward such losses for five years; non-corporate taxpayers may carry forward unused capital losses indefinitely. Tax Treatment of Investments. In general and except as discussed below, the Access Fund expects that its gains will be treated as capital gain for U.S. federal income tax purpo
Entities connected to both the "BBA Rules and Tax Treatment of Investments
Deductibility of Access Fund
ORGANIZATION
United States
LOCATION
United Kingdom
LOCATION
Eric Holder
PERSON
Paul Volcker
PERSON
Norway
LOCATION
Hungary
LOCATION
Belgium
LOCATION
Estonia
LOCATION
Denmark
LOCATION
Finland
LOCATION
European Union
ORGANIZATION
Romania
LOCATION
Lithuania
LOCATION
Cyprus
LOCATION
Northern Ireland
LOCATION
Marla Maples
PERSON
Croatia
LOCATION
Slovakia
LOCATION
Puerto Rico
LOCATION