CCA 200915039
Exception for Small Partnerships
ID: CCA_2008112516013537 Number: 200915039
Release Date: 4/10/2009
Office: ---
UILC: 6231.01-01
From: ---
Sent: Tuesday, November 25, 2008 4:01:37 PM
To: ---
Cc: ---
Subject: RE: Small Partnerships & IRA Accounts
An IRA is a trust (see I.R.C. 408) and its custodian is a trustee for purposes of federal law. This generally takes it out of the small partnership exception since a trust is a pass-thru partner. See Primco v.
Commissioner.
Source: view the official PDF
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