CCA 200953023
Exception for Small Partnerships
ID: CCA_2009120909480954 Number: 200953023
Release Date: 12/31/2009
Office: ---
UILC: 6231.01-01
From: ---
Sent: Wednesday, December 09, 2009 9:48:10 AM
To: ---
Cc: ---
Subject: RE: Cooperative Associations = C Corporations?
Upon advice from ---, we recommend treating cooperative associations as C corporations for purposes of the small partnership exception.
Source: view the official PDF
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