CCA 200912014
Affected Item
ID: CCA_2009021708571837 Number: 200912014
Release Date: 3/20/2009
Office: ---
UILC: 6231.05-00
From: ---
Sent: Tuesday, February 17, 2009 8:57:23 AM
To: ---
Cc: ---
Subject: RE: Inside-Outside Basis Statute question ---
Following your partnership proceeding, you can issue an affected item notice of deficiency to the partners to compute his outside basis. All prior year partnership items as reported, and all inconsistently treated items of the partner can be taken into account in computing his outside basis.
Source: view the official PDF
Nearby sections (25 sections)
- cca-200912026 · Facsimile Signatures
- cca-200912025 · ASSESSMENTS: Waiver of restriction
- cca-200912024 · Regulations Governing Consolidated Returns (May v. May…
- cca-200912023 · Special Lien for Estate Tax Deferred Under Section 6166
- cca-200912022 · Policy
- cca-200912021 · Regulations with Respect to Certain Special Enforcement…
- cca-200912020 · COMPROMISE AND SETTLEMENT: Closing agreement
- cca-200912019 · Exception for Small Partnerships
- cca-200912018 · Tax Matters Partner
- cca-200912017 · Disclosure of Reportable Transactions
- cca-200912016 · Tax Matters Partner
- cca-200912015 · Disclosure of Reportable Transactions
- cca-200912014 · Affected Item
- cca-200912013 · Affected Item
- cca-200912012 · Trade or Business (Deductible v. Not Deductible)
- cca-200912011 · Employees
- cca-200912010 · Dyed Fuel Sold for Use or Used in a Taxable Use
- cca-200912009 · Service Recipient Only
- cca-200911031 · Miscellaneous Issues
- cca-200911030 · Disclosure of Partnership Return
- cca-200911029 · Disclosure to Contractors
- cca-200911027 · Limitations on Credit or Refund (Barred v. Not Barred)
- cca-200911026 · Signing of Corporation Returns
- cca-200911025 · Settlement Agreement
- cca-200911024 · Partner May Waive Rights