CCA 200945044
Affected Item
ID: CCA_2009090216302337 Number: 200945044
Release Date: 11/6/2009
Office: ---
UILC: 6231.05-00
From: ---
Sent: Wednesday, September 02, 2009 4:30:31 PM
To: ---
Cc: ---
Subject: RE: Sec 42 Recapture/ Partnership, Affected or Nonpartnership item
This would be an affected item. We can issue an affected item notice of deficiency without conducting a TEFRA proceeding, but will be bound the partnership books and records in computing the basis for the credit. See Roberts v. Commissioner, 94 T.C 853 at 860.
Source: view the official PDF
Nearby sections (25 sections)
- cca-200945056 · Adjusted Gross Income Defined
- cca-200945055 · Period of Limitations for Making Assessments
- cca-200945054 · Failure to Provide Notice
- cca-200945053 · Proceedings Not Finished
- cca-200945052 · Redemption by United States
- cca-200945051 · Extension to Entities Filing Partnership Returns, Etc.
- cca-200945050 · Administrative Adjustments Requests
- cca-200945049 · Disclosure to Taxpayer's Designee
- cca-200945048 · Penalty for Failure to Include Reportable Transaction…
- cca-200945047 · Reasonable Belief that Amount is Excludable
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- cca-200945045 · Proceedings Not Finished
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- cca-200945035 · Biodiesel and Renewable Diesel Used as a Fuel
- cca-200945034 · Discounts
- cca-200944050 · New Markets Credit
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- cca-200944048 · Collateral Agreement
- cca-200944041 · Exceptions to Discharge (Section 523)
- cca-200944040 · ADMINISTRATION
- cca-200944039 · Validity and Priority of Lien Against Mortgagees,…
- cca-200944038 · Other Requests
- cca-200944037 · Correction of Error
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