CCA 200937033
Procedure for Requests
ID: CCA_2009021810544937 Number: 200937033
Release Date: 9/11/2009
Office: ---
UILC: 6227.01-00
From: ---
Sent: Wednesday, February 18, 2009 10:54:50 AM
To: ---
Cc: ---
Subject: RE: 6227(d) --- case ---
In answer to your first question. Yes.
If the source partnership AAR is the only valid AAR, that is the only statute we should apply.
There is no prohibition on a partner filing his own AAR even though the partnership has filed an AAR. So a partner AAR can result in a longer two year statute for the partner if he filed it after the partnership AAR.
Source: view the official PDF
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