CCA 200909052
Binds All Partners
ID: CCA_2008121109543037 Number: 200909052
Release Date: 2/27/2009
Office: ---
UILC: 6224.01-03
From: ---
Sent: Thursday, December 11, 2008 9:54:32 AM
To: ---
Cc: ---
Subject: RE: PFA on multi tier TEFRA partnership
Nobody has the power to bind the partners on this issue (except themselves) unless the partnership has more than 100 partners. In that circumstance the tax matters partner can bind partners with less than a 1 percent interest. I.R.C. 6224(c)(3).
Source: view the official PDF
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