CCA 200851054
Other Terms Relating to Capital Gains and Losses
ID: CCA_2008102716063350 Number: 200851054
Release Date: 12/19/2008
Office: ---
UILC: 1222.00-00
From: ---
Sent: Monday, October 27, 2008 4:06:35 PM
To: ---
Cc:
Subject: RE:
Because there is no equivalent of section 165(g) for partnership interests. Worthlessness of a partnership interest is an ordinary loss, if the partner receives nothing in exchange.
Source: view the official PDF
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