CCA 200945046
Tax Matters Partner
ID: CCA_2009090413114754 Number: 200945046
Release Date: 11/6/2009
Office: ---
UILC: 6231.07-00
From: ---
Sent: Friday, September 04, 2009 1:11:48 PM
To: ---
Cc: ---
Subject: RE: TMP Becomes a Nonresident Alien
Yes, your assumption is correct. Note, though, that in order for the designation to be valid, A must have been a United States resident at the time of the designation. Treas. Reg. 301.6231(a)(7)-1(b)(2).
Source: view the official PDF
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