CCA 200931057
Settlement Agreement
ID: CCA_2009063012110937 Number: 200931057
Release Date: 7/31/2009
Office: ---
UILC: 6224.01-01
From: ---
Sent: Tuesday, June 30, 2009 12:11:10 PM
To: ---
Cc: ---
Subject: RE: 1065 question
If the taxpayer agreed to the correct amount of the partnership items under a fair reading of the Form 870-P, i.e., there was a meeting of the minds as to the correct treatment, then under section 6224(c) the taxpayer and the government are bound to that correct treatment. Section 6224(c)(1) speaks in terms of the correct "determination" of the final amount of a partnership item. Not whether the beginning point (item as reported) may have been incorrectly reflected.
Source: view the official PDF
Nearby sections (25 sections)
- cca-200933031 · Similar Rules in Certain Cases
- cca-200933030 · Items Cease to Be Partnership Items in Certain Cases
- cca-200933029 · Trade or Business (Deductible v. Not Deductible)
- cca-200933027 · Period of Limitations for Making Assessments
- cca-200932055 · Gross Income v. Not Gross Income
- cca-200932054 · Extension by Agreement
- cca-200932053 · Coordination with Deficiency Proceedings
- cca-200932052 · Settlement Agreement
- cca-200932051 · Partner's Return Must Be Consistent with…
- cca-200932050 · Definition of a Deficiency
- cca-200932049 · Debt v. Equity Issues
- cca-200931058 · Tax Treatment Determined At Partnership Level
- cca-200931057 · Settlement Agreement
- cca-200931056 · Disclosure to Federal Employees for Tax Administration…
- cca-200931055 · Mailing Notice
- 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