Epstein Files Search

EFTA01480162Dataset 10

1p330w

…If any property. uthvr than cash, is contributed to or distributed by the Company, the adjustments to Capital Accounts required by Treasury Regulation Section 1.704-1(bX2Xis ad), rd. (t) and (g) and Section 1.704-I (bX4X1) shall be made (b) The Member's share of the inaease in the tax basis of Company propen) if any, arising out of ter recapun: of any tax credit. (e) Allocations to the Member of Profit (d) Company income or gain…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01480162.pdf

EFTA01357708Dataset 10

1p300w

…initial capital contribution and any additional capital contributions by such member. If any property, other than cash, is contributed to or distributed by the Company, the adjustments to Capital Accounts required by Treasury Regulation Section 1.704-1(bX2XivXd), (e), (f) and (g) and Section 1.704-1(b)(4)(1) shall be made. (b) The member's share of the increase in the tax basis of Company property, if any, arising out of the recapture of any tax credit.…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01357708.pdf

EFTA01480203Dataset 10

1p328w

…The fair market value at the Member's initial capital contribution and any additional capita conuibutions the Mcmba to the Company If any property, other than cash, is contributed to or distributed by the Company. the adjustments to Capital Accounts required by Treasury Regulation Section .704- I (bX2Xiv Xd), (c), (0 and (g) and Section 1.704• I (hX4)(li shall be made (b) The Member's share of the inatase in the tax basis of Company property, if any…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01480203.pdf

EFTA01390101Dataset 10

1p555w

…Partner's Capital Account (determined for this purpose, by increasing the Partner's Capital Account balance by the amount the Partner is obligated to restore to the Partnership within the meaning of Treasury Regulation Section 1.704-1(b)(2XiiXc) or is deemed obligated to restore pursuant to Treasury Regulation Sections 1.704-2(g) and 1.704-2(iX5) and decreasing it by the amounts specified in Treasury Regulation Sections 1.704-1(b)(2XiiXd)(1), (5) and (6))…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01390101.pdf

EFTA01389248Dataset 10

1p473w

…be treated as a deductible expense; (iv) The amount of any adjustment to the Carrying Value of any Partnership asset pursuant to Section 734(b) or Section 743(b) of the Code that is required to be reflected in the Capital Accounts of the Partners pursuant to Treasury Regulation Section 1.704-1(b)(2XivXm) shall be treated as an item of gain (if the adjustment is positive) or loss (if the adjustment is negative), and only such amount of…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01389248.pdf

EFTA01393827Dataset 10

1p472w

…be treated as a deductible expense; (iv) The amount of any adjustment to the Carrying Value of any Partnership asset pursuant to Section 734(b) or Section 743(b) of the Code that is required to be reflected in the Capital Accounts of the Partners pursuant to Treasury Regulation Section 1.704-1(b)(2XivXm) shall be treated as an item of gain (if the adjustment is positive) or loss (if the adjustment is negative), and only such amount of…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01393827.pdf

EFTA01389667Dataset 10

1p451w

…equal their respective gross fair market values (taking Section 7701(g) of the Code into account) upon an election by the Partnership to revalue its property in accordance with Treasury Regulation Section 1.704-1(b)(2Xiv)(f) and upon liquidation of the Partnership. The Carrying Value of any asset whose Carrying Value was adjusted pursuant to the preceding sentence thereafter shall be adjusted in accordance with the provisions of Treasury Regulation Section 1.704- 1(b)(2Xiv)(a Code …

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01389667.pdf

EFTA01391965Dataset 10

1p450w

…equal their respective gross fair market values (taking Section 7701(g) of the Code into account) upon an election by the Partnership to revalue its property in accordance with Treasury Regulation Section 1.704-1(b)(2Xiv)(f) and upon liquidation of the Partnership. The Carrying Value of any asset whose Carrying Value was adjusted pursuant to the preceding sentence thereafter shall be adjusted in accordance with the provisions of Treasury Regulation Section 1.704- 1(b)(2Xiv)(a Code …

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01391965.pdf

EFTA01394107Dataset 10

1p558w

…Partner's Capital Account (determined for this purpose, by increasing the Partner's Capital Account balance by the amount the Partner is obligated to restore to the Partnership within the meaning of Treasury Regulation Section 1.704-1(b)(2XiiXc) or is deemed obligated to restore pursuant to Treasury Regulation Sections 1.704-2(g) and I .704-2(iX5) and decreasing it by the amounts specified in Treasury Regulation Sections 1.704-1(b)(2XiiXd)(1), (5) and (6))…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01394107.pdf

EFTA01390097Dataset 10

1p470w

…be treated as a deductible expense; (iv) The amount of any adjustment to the Carrying Value of any Partnership asset pursuant to Section 734(b) or Section 743(b) of the Code that is required to be reflected in the Capital Accounts of the Partners pursuant to Treasury Regulation Section 1.704-1(b)(2XivXm) shall be treated as an item of gain (if the adjustment is positive) or loss (if the adjustment is negative), and only such amount of…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01390097.pdf

EFTA01355164Dataset 10

1p557w

…Partner's Capital Account (determined for this purpose, by increasing the Partner's Capital Account balance by the amount the Partner is obligated to restore to the Partnership within the meaning of Treasury Regulation Section 1.704-1(b)(2XiiXc) or is deemed obligated to restore pursuant to Treasury Regulation Sections 1.704-2(g) and I .704-2(iX5) and decreasing it by the amounts specified in Treasury Regulation Sections 1.704-1(b)(2XiiXd)(1), (5) and (6))…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01355164.pdf

EFTA01392337Dataset 10

1p557w

…Partner's Capital Account (determined for this purpose, by increasing the Partner's Capital Account balance by the amount the Partner is obligated to restore to the Partnership within the meaning of Treasury Regulation Section 1.704-1(b)(2XiiXc) or is deemed obligated to restore pursuant to Treasury Regulation Sections 1.704-2(g) and 1.704-2(iX5) and decreasing it by the amounts specified in Treasury Regulation Sections 1.704-1(b)(2XiiXd)(1), (5) and (6))…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01392337.pdf

EFTA01391970Dataset 10

1p555w

…Partner's Capital Account (determined for this purpose, by increasing the Partner's Capital Account balance by the amount the Partner is obligated to restore to the Partnership within the meaning of Treasury Regulation Section 1.704-1(b)(2XiiXc) or is deemed obligated to restore pursuant to Treasury Regulation Sections 1.704-2(g) and 1.704-2(iX5) and decreasing it by the amounts specified in Treasury Regulation Sections 1.704-1(b)(2XiiXd)(1), (5) and (6))…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01391970.pdf

EFTA01386558Dataset 10

1p472w

…be treated as a deductible expense; (iv) The amount of any adjustment to the Carrying Value of any Partnership asset pursuant to Section 734(b) or Section 743(b) of the Code that is required to be reflected in the Capital Accounts of the Partners pursuant to Treasury Regulation Section 1.704-1(b)(2XivXm) shall be treated as an item of gain (if the adjustment is positive) or loss (if the adjustment is negative), and only such amount of…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01386558.pdf

EFTA01390094Dataset 10

1p450w

…equal their respective gross fair market values (taking Section 7701(g) of the Code into account) upon an election by the Partnership to revalue its property in accordance with Treasury Regulation Section 1.704-1(b)(2Xiv)(f) and upon liquidation of the Partnership. The Carrying Value of any asset whose Carrying Value was adjusted pursuant to the preceding sentence thereafter shall be adjusted in accordance with the provisions of Treasury Regulation Section 1.704- 1(b)(2Xiv)(a Code …

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01390094.pdf

EFTA01394507Dataset 10

1p557w

…Partner's Capital Account (determined for this purpose, by increasing the Partner's Capital Account balance by the amount the Partner is obligated to restore to the Partnership within the meaning of Treasury Regulation Section 1.704-1(b)(2XiiXc) or is deemed obligated to restore pursuant to Treasury Regulation Sections 1.704-2(g) and I .704-2(iX5) and decreasing it by the amounts specified in Treasury Regulation Sections 1.704-1(b)(2XiiXd)(1), (5) and (6))…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01394507.pdf

EFTA01391673Dataset 10

1p452w

…equal their respective gross fair market values (taking Section 7701(g) of the Code into account) upon an election by the Partnership to revalue its property in accordance with Treasury Regulation Section 1.704-1(b)(2Xiv)(f) and upon liquidation of the Partnership. The Carrying Value of any asset whose Carrying Value was adjusted pursuant to the preceding sentence thereafter shall be adjusted in accordance with the provisions of Treasury Regulation Section 1.704- 1(b)(2Xiv)(a Code …

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01391673.pdf

EFTA01390747Dataset 10

1p555w

…Partner's Capital Account (determined for this purpose, by increasing the Partner's Capital Account balance by the amount the Partner is obligated to restore to the Partnership within the meaning of Treasury Regulation Section 1.704-1(b)(2XiiXc) or is deemed obligated to restore pursuant to Treasury Regulation Sections 1.704-2(g) and 1.704-2(iX5) and decreasing it by the amounts specified in Treasury Regulation Sections 1.704-1(b)(2XiiXd)(1), (5) and (6))…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01390747.pdf

EFTA01382953Dataset 10

1p452w

…equal their respective gross fair market values (taking Section 7701(g) of the Code into account) upon an election by the Partnership to revalue its property in accordance with Treasury Regulation Section 1.704-1(b)(2Xiv)(f) and upon liquidation of the Partnership. The Carrying Value of any asset whose Carrying Value was adjusted pursuant to the preceding sentence thereafter shall be adjusted in accordance with the provisions of Treasury Regulation Section 1.704- 1(b)(2Xiv)(a Code …

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01382953.pdf

EFTA01354979Dataset 10

1p473w

…be treated as a deductible expense; (iv) The amount of any adjustment to the Carrying Value of any Partnership asset pursuant to Section 734(b) or Section 743(b) of the Code that is required to be reflected in the Capital Accounts of the Partners pursuant to Treasury Regulation Section 1.704-1(b)(2XivXm) shall be treated as an item of gain (if the adjustment is positive) or loss (if the adjustment is negative), and only such amount of…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01354979.pdf