CCA 200914037
Common Parent Agent for Subsidiaries
ID: CCA_2009030914561037 Number: 200914037
Release Date: 4/3/2009
Office: ---
UILC: 1502.77-00
From: ---
Sent: Monday, March 09, 2009 2:56:11 PM
To: ---
Cc: ---
Subject: RE: Form 872-P/O ---
The procedure would be different after the June 28, 2002 effective date since, under the regulation, the TMP sub can sign directly without having the parent join in the signing. Treas. Reg. 1.1502-77(a)(6)(iii) and -77(a)(3)(v)
Source: view the official PDF
Nearby sections (25 sections)
- cca-200914051 · Period of Limitations for Making Assessments
- cca-200914050 · Settlement Agreement
- cca-200914048 · Miscellaneous Issues
- cca-200914047 · Nonqualified Deferred Compensation
- cca-200914046 · Discharge of Liens
- cca-200914044 · Time for Performance of Acts Where Last Day Falls on…
- cca-200914043 · Common Parent Agent for Subsidiaries
- cca-200914042 · Additional Administration Provisions
- cca-200914041 · Extension by Agreement
- cca-200914040 · Limitations on Credit or Refund (Barred v. Not Barred)
- cca-200914039 · Limitations on Assessment and Collection (Barred v. Not…
- cca-200914038 · Coordination with Deficiency Proceedings
- cca-200914037 · Common Parent Agent for Subsidiaries
- cca-200914036 · Accuracy-related penalty
- cca-200914035 · Foreign Agricultural Workers
- cca-200913060 · Extension by Agreement
- cca-200913059 · Limitations on Assessment and Collection (Barred v. Not…
- cca-200913058 · Redemption by United States
- cca-200913057 · Closing Agreements
- cca-200912032 · Regulations Governing Consolidated Returns (May v. May…
- cca-200912031 · Disclosure to Persons Having Material Interest
- cca-200912030 · Time for Performing Certain Acts Postponed by Reason of…
- cca-200912029 · Extension by Agreement
- cca-200912028 · Income From Sources Within the U.S.
- cca-200912027 · Tax Matters Partner