CCA 200947044
Affected Item
ID: CCA_2009100716264037 Number: 200947044
Release Date: 11/20/2009
Office: ---
UILC: 6231.05-00
From: ---
Sent: Wednesday, October 07, 2009 4:26:45 PM
To: ---
Cc: ---
Subject: RE: Non-Partnership or Affected Item
The case is governed by Roberts v. Commissioner, 94 T.C. 853 at 860 (1990). Both taxpayer and the government are bound by how the partnership treated the contribution in the absence of a TEFRA proceeding to redetermine the partnership's treatment.
Source: view the official PDF
Nearby sections (25 sections)
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- 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