Extract to table
Pull the structured facts out of a document: parties, dates, amounts, obligations.
Extract to table / tax-memorandum.docx
tax-memorandum.docx
Parties
HARKNESS LLP
Optiwave Semiconductor Corp
Federal Inc
Ridgepoint Capital Markets LLC
Northvane Financial Products LP
Northvane Securities LLC
Interest Inc
Dates
May 29, 2023
May 24, 2023
May 30, 2023
December 1, 2023
June 1, 2028
May 23, 2023
June 6, 2026
December 31, 2021
December 31, 2022
December 15, 2021
Amounts
$287,500,000
$0.001
$250,000,000
$37,500,000
$1,000
$94.50
$73.38
$122.85
$110.07
$75,000,000
Obligations
The critical threshold requirement of Section 1259 is that the taxpayer must hold an "appreciated financial position" in "property