CCA 200945051
Extension to Entities Filing Partnership Returns, Etc.
ID: CCA_2009091110430054 Number: 200945051
Release Date: 11/6/2009
Office: ---
UILC: 6233.00-00
From: ---
Sent: Friday, September 11, 2009 10:43:01 AM
To: ---
Cc: ---
Subject: RE: TEFRA Audit v Audit of item on Form 8865 attached to Form 1120
To the extent that one of the partners is a disregarded entity, and to the extent that the foreign partnership filed a partnership return, then TEFRA partnership audit procedures are applicable. I.R.C. 6231(a)(1),
6233. ---
---
---
---
---
Source: view the official PDF
Nearby sections (25 sections)
- cca-200945063 · Partner
- cca-200945062 · Request for Tax Matters Partner
- cca-200945061 · Request for Tax Matters Partner
- cca-200945060 · Returns by Exempt Organizations
- cca-200945059 · Other Requests
- cca-200945058 · Limitations on Assessment and Collection (Barred v. Not…
- cca-200945057 · Service of Summons
- 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
- cca-200945046 · Tax Matters Partner
- cca-200945045 · Proceedings Not Finished
- cca-200945044 · Affected Item
- cca-200945043 · Rate Reduction Tax Credit
- cca-200945035 · Biodiesel and Renewable Diesel Used as a Fuel
- cca-200945034 · Discounts
- cca-200944050 · New Markets Credit
- cca-200944049 · Golden Parachute Payments