CCA 200912016
Tax Matters Partner
ID: CCA_2009021813573737 Number: 200912016
Release Date: 3/20/2009
Office: ---
UILC: 6231.07-00
From: ---
Sent: Wednesday, February 18, 2009 1:57:38 PM
To: ---
Cc: ---
Subject: RE: TMP question
Whoever the 5 member committee designates as having authority to sign should sign.
In the absence of a valid designation on the original return or by a subsequent designation, the TMP is the general partner having the larges profits interest as of the end of the year. I.R.C. 6231(a)(7)(B). That would leave the same member as TMP in any event if the initial designations are otherwise invalid.
Source: view the official PDF
Nearby sections (25 sections)
- cca-200912028 · Income From Sources Within the U.S.
- cca-200912027 · Tax Matters Partner
- 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