CCA 200927039
Notice to Partners of Proceedings
ID: CCA_2009051516120137 Number: 200927039
Release Date: 7/2/2009
Office: ---
UILC: 6223.00-00
From: ---
Sent: Friday, May 15, 2009 4:12:02 PM
To: ---
Cc: ---
Subject: RE: TMP Bankruptcy question ---
The TMP is responsible for forwarding the reports to the partners under Treas. Reg. 301.6223(g)-1(b)(ii).
Although we are not required to, we may want to forward the reports to the partners ourselves if there is no functioning TMP. ------
Source: view the official PDF
Nearby sections (25 sections)
- cca-200928042 · Exception for Small Partnerships
- cca-200928041 · Extension by Agreement
- cca-200928040 · Receipts for Employees
- cca-200928039 · Not Employees Under Section 530 of 1978 Revenue Act
- cca-200928038 · Prohibited Transaction
- cca-200928037 · Extension of Time to Pay Estate Tax
- cca-200928034 · Partnership Item
- cca-200928033 · Settlement Agreement
- cca-200928032 · Notification
- cca-200928031 · Effect of Failure to Notify
- cca-200928030 · Levy and Distraint
- cca-200928029 · Charitable Deduction
- cca-200927039 · Notice to Partners of Proceedings
- cca-200927038 · Tax Matters Partner
- cca-200927037 · Married Individuals Living Apart
- cca-200927036 · Assessment of Partnership Items, Converted to…
- cca-200927035 · Determination of Amount of and Recognition of Gain or…
- cca-200927032 · Method of Adjustment
- cca-200927019 · Health Savings Accounts
- cca-200926027 · Limitation on Net Operating Loss Carry-forwards and…
- cca-200926001 · Levy and Distraint
- cca-200925042 · Identifying Numbers
- cca-200925041 · Release of Exemption
- cca-200924051 · Exceptions to Notice
- cca-200924049 · Coordination with Bankruptcy Code