CCA 200929013
Items Cease to Be Partnership Items in Certain Cases
ID: CCA_2009062211550437 Number: 200929013
Release Date: 7/17/2009
Office: ---
UILC: 6231.13-00
From: ---
Sent: Monday, June 22, 2009 11:55:05 AM
To: ---
Cc: ---
---
Subject: RE: Assessment AAR Question ---
The partnership items did not convert. The bankruptcy of a tier pass-thru partner does not convert the partnership items for the indirect partners. Third Dividend Dardanos v. Commissioner, (9th Cir. 1996).
So my original advice stands.
Source: view the official PDF
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