CCA 200930043
Partnership Item
ID: CCA_2009060815193537 Number: 200930043
Release Date: 7/24/2009
Office: ---
UILC: 6231.03-00
From: ---
Sent: Monday, June 08, 2009 3:19:37 PM
To: ---
Cc: ---
Subject: RE: question
The disallowance of the partnership loss is a partnership item properly disallowed at the partnership level, regardless of the grounds for disallowance. All underlying factual and legal determinations, including the status of the investment POPS partnerships as Tax Shelters is a partnership item of the Funds. Treas.
Reg. 301.6231(a)(3)-1(b).
Source: view the official PDF
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