CCA 200933032
Exception for Small Partnerships
ID: CCA_2009071309065537 Number: 200933032
Release Date: 8/14/2009
Office: ---
UILC: 6231.01-01
From: ---
Sent: Monday, July 13, 2009 9:06:56 AM
To: ---
Cc: ---
Subject: RE: Restricted consent question
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The estate of a deceased partner as a partner does not take the partnership out of the small partnership exception. I.R.C. 6231(a)(1)(B)(i).
Source: view the official PDF
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