CCA 200947041
Exception, Additions, and Limitations on Unrelated Income
ID:
Office:
UILC:
CCA_2009100610070957
---
512.01-00
Number: 200947041
Release Date: 11/20/2009
From: ---
Sent: Tuesday, October 06, 2009 10:07:16 AM
To: ---
Cc: ---
Subject: RE: MAP Question ---
--- as a general matter there is an exemption from UBI for short term security loans that is described in 512(a)(5). However, since this is not a matter I have much experience with if you wish to get a better understanding of how the exemption works you can call ---who is an attorney in ---.
---
---
---
---
Source: view the official PDF
Nearby sections (25 sections)
- cca-200948043 · Past Audit
- cca-200947052 · Partner
- cca-200947051 · Disclosure in Judicial or Administrative Tax…
- cca-200947050 · Notice to Partners of Proceedings
- cca-200947049 · Signing of Partnership Returns
- cca-200947048 · Administrative Adjustments Requests
- cca-200947047 · Administrative Adjustments Requests
- cca-200947046 · Binds All Partners
- cca-200947045 · Request for Tax Matters Partner
- cca-200947044 · Affected Item
- cca-200947043 · Interest on Underpayment, Nonpayment, or Extensions of…
- cca-200947042 · Certain Taxes (Allowed v. Disallowed)
- cca-200947041 · Exception, Additions, and Limitations on Unrelated…
- cca-200947040 · Tax Treatment Determined At Partnership Level
- cca-200947039 · Authority to Postpone Certain Tax-Related Deadlines by…
- cca-200947038 · Authority to Postpone Certain Tax-Related Deadlines by…
- cca-200947036 · Personal Residence Seizure
- cca-200947035 · Trade or Business (Deductible v. Not Deductible)
- cca-200946052 · Limitations on Assessment and Collection (Barred v. Not…
- cca-200946050 · Levy and Distraint
- cca-200946046 · Transfers for Public, Charitable, and Religious…
- cca-200946045 · Form and Contents of Waiver
- cca-200946044 · Partnership Item
- cca-200946043 · Extension of Time for Making Certain Elections
- cca-200946042 · Period of Limitations for Making Assessments