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CCA 201004028

Tax Treatment Determined At Partnership Level

Official textIRS Written Determinations (PLR · TAM · CCA)irs.gov
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ID: CCA_2009122913054737 Number: 201004028
Release Date: 1/29/2010
Office: ---
UILC: 6221.00-00
From: ---
Sent: Tuesday, December 29, 2009 1:05:48 PM
To: ---
Cc: ---
Subject: RE: TEFRA question
We cannot issue affected item SND's for ---. We are bound by the partnership reporting of the loan for --- unless we issue an FPAA for ---

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