CCA 200917035
Limitations on Losses of Individuals - Transaction Entered Into For Profit
ID:
Office:
UILC:
CCA_2009032312075350
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165.03-00
Number: 200917035
Release Date: 4/24/2009
From: ---
Sent: Monday, March 23, 2009 12:07:56 PM
To: ---
Cc: ---
Subject: RE: Rev Rul 2009-9 - Second Request
Sorry for the delay. There has been a flood of inquiries. Yes, like any revenue ruling that isn't expressly made prospective, the revenue ruling is retroactive, at least as far back as the legislation it cites.
I will try to call you to discuss in more detail when I get a chance.
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Source: view the official PDF
Nearby sections (25 sections)
- cca-200919037 · Determination as to Prevailing Party
- cca-200919036 · Limitations on Losses of Individuals - Transaction…
- cca-200919034 · Extension by Agreement
- cca-200919031 · Gross Income v. Not Gross Income
- cca-200919030 · Compensation v. Not Compensation
- cca-200918021 · Notice of Deficiency
- cca-200917041 · Ethics
- cca-200917040 · Administrative Adjustments Requests
- cca-200917039 · Computational Adjustment
- cca-200917038 · Administrative Adjustments Requests
- cca-200917037 · Net Earnings From Self-Employment
- cca-200917036 · Action for Recovery of Erroneous Refunds
- cca-200917035 · Limitations on Losses of Individuals - Transaction…
- cca-200917032 · Deductions For Losses
- cca-200917031 · Indirect Costs
- cca-200917030 · Limitations on Assessment and Collection (Barred v. Not…
- cca-200916031 · Tax Treatment Determined At Partnership Level
- cca-200916030 · Judicial Review of Final Partnership Administrative…
- cca-200916029 · Administrative Policy
- cca-200916027 · Issues Related to Statutes Other Than Contained in…
- cca-200916026 · General Requirement of Return, Statement, or List
- cca-200916025 · Special Rules for Certain Written Determinations
- cca-200916024 · Party Liable
- cca-200916023 · Sharing Recourse Liabilities
- cca-200916022 · Innocent spouse (including Sections 66, 6013)