CCA 200948051
Exception for Small Partnerships
ID: CCA_2009102215000754 Number: 200948051
Release Date: 11/27/2009
Office: ---
UILC: 6231.01-01
From: ---
Sent: Thursday, October 22, 2009 3:00:07 PM
To: ---
Cc:
Subject: RE: 1120F and TEFRA
As the Form 1120F is styled as a document filed by a corporation, the section 6231(a)(1)(B) small partnership exception would apply unless the Service has specific knowledge that: not all of the owners of the entity filing the Form 1120F have limited liability; or, the entity has elected not to be treated as a C corporation.
Source: view the official PDF
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