CCA 200945062
Request for Tax Matters Partner
ID:
Office:
UILC:
CCA_2009092111355037
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6227.02-00
Number: 200945062
Release Date: 11/6/2009
From: ---
Sent: Monday, September 21, 2009 11:35:56 AM
To: ---
Cc: ---
Subject: RE: ---
A Form 870-PT is a comprehensive closing agreement for the entire partnership taxable year for the partner signing the agreement. Anything not adjusted in the Form 870-PT will remain as originally reported on the original Form 1065. It is different in this respect from the non-TEFRA Forms 870 which may be mere waivers.
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Source: view the official PDF
Nearby sections (25 sections)
- cca-200946041 · Definitions
- cca-200946040 · Tax on Prohibited Transactions
- cca-200946039 · Correction of Error
- cca-200946038 · Restrictions on Examination of Taxpayer
- cca-200946037 · Indirect Costs
- cca-200946035 · Administrative, Service, or Support Activities…
- tam-200945037 · Recapture of Excess Cost Recovery Deductions
- cca-200945067 · Similar Rules in Certain Cases
- cca-200945066 · Accuracy Related Penalty on Understatements with…
- cca-200945065 · Limitations on Assessment and Collection (Barred v. Not…
- cca-200945064 · 3 Years
- 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