CCA 200947046
Binds All Partners
ID: CCA_2009101309305537 Number: 200947046
Release Date: 11/20/2009
Office: ---
UILC: 6224.01-03
From: ---
Sent: Tuesday, October 13, 2009 9:31:00 AM
To: ---
Cc: ---
Subject: RE: Tefra agreement question
If the partnership has more than 100 direct partners, the TMP agreement binds those direct partners with less than a 1 percent interest.
Source: view the official PDF
Nearby sections (25 sections)
- cca-200948048 · Disclosure for Investigative Purposes
- cca-200948047 · Extension by Agreement
- cca-200948046 · Wages
- cca-200948045 · Exception for Small Partnerships
- cca-200948044 · Settlement Agreement
- 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