CCA 200946042
Period of Limitations for Making Assessments
ID: CCA_2009092412165654 Number: 200946042
Release Date: 11/13/2009
Office: ---
UILC: 6229.00-00
From: ---
Sent: Thursday, September 24, 2009 12:17:03 PM
To: ---
Cc: ---
Subject: RE:
The Service cannot net the difference. The Service may consider reasons why the years to which the loss is carried forward are open under either section 6501 or 6229 (e.g., under section 6229(e), the taxpayer was not identified on the key case entity partnership return).
Regarding Form 2259, which section 1312 circumstance is applicable?
Source: view the official PDF
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