CCA 200946044
Partnership Item
ID: CCA_2009092510582137 Number: 200946044
Release Date: 11/13/2009
Office: ---
UILC: 6231.03-00
From: ---
Sent: Friday, September 25, 2009 10:58:30 AM
To: ---
Cc: ---
---
Subject: RE: Partnership item: ---
A disguised sale is also specifically listed as a partnership item under Treas. Reg. 301.6231(a)(3)-1(a)(4)(iii) and -1(c)(4).
Source: view the official PDF
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