CCA 201004036
Suspension of Statutory Period
ID: CCA_2009122912092437 Number: 201004036
Release Date: 1/29/2010
Office: ---
UILC: 6229.04-00
From: ---
Sent: Tuesday, December 29, 2009 12:09:25 PM
To: ---
Cc:
Subject: RE: TEFRA training
Section 6503 only applies to stat notices, not FPAA's.
Section 6229(d) applies to any partner's section 6501 period that is open for partnership items as of the date the FPAA is issued. Rhone -Poulenc v. Commissioner, 114 T.C. 552, at 533 (2000)
Source: view the official PDF
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