CCA 200930045
Tax Matters Partner
ID: CCA_2009060313295837 Number: 200930045
Release Date: 7/24/2009
Office: ---
UILC: 6231.07-00
From: ---
Sent: Wednesday, June 03, 2009 1:30:00 PM
To: ---
Cc: ---
Subject: RE: [---]
The operating agreement designates a non-member as TMP. So its invalid. The designation on the return thus appears proper since it designates a member. If no member is a manager, all members are treated as member-managers eligible to be designated. Treas. Reg. 301.6231(a)(7)-2(b)(3)(last sentence). It appears that none of the 4 members is a manager so that all would be eligible.
Source: view the official PDF
Nearby sections (25 sections)
- cca-200931054 · Affected Item
- cca-200931053 · Special Rules Applicable to Certain Employment Taxes
- cca-200931052 · Notice to Partners of Proceedings
- cca-200931051 · Collection Due Process - Levy
- cca-200931050 · Rules and Regulations
- cca-200931049 · Welfare Benefit Fund
- cca-200931045 · Treatment of Certain Deferred Compensation and Salary…
- cca-200931044 · Grounds
- cca-200931043 · Losses: Deduction Disallowed
- cca-200931007 · Deferred Statutory or Tort Liability Losses
- cca-200930047 · Notice to Partners of Proceedings 0930048.pdf 208…
- cca-200930046 · Tax Matters Partner
- cca-200930045 · Tax Matters Partner
- cca-200930044 · Failure to Collect and Pay Over Tax, or Attempt to…
- cca-200930043 · Partnership Item
- cca-200930042 · Request for Tax Matters Partner
- cca-200930041 · Notice to Partners of Proceedings
- cca-200930040 · Settlement Agreement
- cca-200930039 · Tax on Prohibited Transactions
- cca-200930038 · Statutory Exemptions
- cca-200930037 · Kintner-Type
- cca-200929017 · Settlement Agreement
- cca-200929016 · Assessment of Partnership Items, Converted to…
- cca-200929015 · Back Pay
- cca-200929014 · Employment