CCA 201004031
Partner
ID: CCA_2009122909432237 Number: 201004031
Release Date: 1/29/2010
Office: ---
UILC: 761.02-00
From: ---
Sent: Tuesday, December 29, 2009 9:43:29 AM
To: ---
Cc:
Subject: RE: TEFRA question ---
The issue of whether a person is a "partner" is purely an issue of Federal Law interpreting section 761 under the Supreme Court standard enunciated in Culbertson and Tower. If a person contributed services in a trade or business for profit, he is a partner. The fact that he may not receive a share of profits until a later year should not matter as long as his interest has vested by virtue of his contribution.
Source: view the official PDF
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