CCA 200912018
Tax Matters Partner
ID: CCA_2009021815333537 Number: 200912018
Release Date: 3/20/2009
Office: ---
UILC: 6231.07-00
From: ---
Sent: Wednesday, February 18, 2009 3:33:40 PM
To: ---
Cc: ---
Subject: RE: TMP question ---
Since both LLC members are not managers, both are deemed "member-managers" under Treas. Reg.
301.6231(a)(7)-2. Thus, both are treated as "general partners" for purposes of the TMP designation rules.
Source: view the official PDF
Nearby sections (25 sections)
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- cca-200912026 · Facsimile Signatures
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- cca-200912017 · Disclosure of Reportable Transactions
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- cca-200912015 · Disclosure of Reportable Transactions
- cca-200912014 · Affected Item
- cca-200912013 · Affected Item
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- cca-200911031 · Miscellaneous Issues
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