CCA 201005032
Items Cease to Be Partnership Items in Certain Cases
ID: CCA_2009123011080137 Number: 201005032
Release Date: 2/5/2010
Office: ---
UILC: 6231.13-00
From: ---
Sent: Wednesday, December 30, 2009 11:08:03 AM
To: ---
Cc: ---
Subject: RE: TEFRA Question
If you get signed agreements from all of the partners for 2008, you don't need to open a TEFRA audit for 2008 since they would converted out of the TEFRA procedures in any event under section 6231(b)(1)(C).
Source: view the official PDF
Nearby sections (25 sections)
- cca-201005044 · Coordination with Deficiency Proceedings
- cca-201005043 · Partnership Item
- cca-201005042 · Disclosure in Judicial or Administrative Tax…
- cca-201005041 · Authority to Make Credits or Refunds
- cca-201005040 · Effect of Failure to Notify
- cca-201005039 · General Business Credit
- cca-201005038 · Settlement Agreement
- cca-201005037 · Definition of Underpayment
- cca-201005036 · Date Return Filed
- cca-201005035 · Definitions
- cca-201005034 · Special Rules Applicable to Certain Employment Taxes
- cca-201005033 · Settlement Agreement
- cca-201005032 · Items Cease to Be Partnership Items in Certain Cases
- cca-201005031 · Period of Limitations for Making Assessments
- cca-201005030 · Assessment of Partnership Items, Converted to…
- cca-201005029 · BANKRUPTCY CODE CASES
- cca-201005001 · ITIN; IRS Individual Taxpayer Identification Number
- tam-201004022 · Contest
- cca-201004036 · Suspension of Statutory Period
- cca-201004035 · Tax Treatment Determined At Partnership Level
- cca-201004034 · Period of Limitations for Making Assessments
- cca-201004033 · Partner
- cca-201004032 · Termination
- cca-201004031 · Partner
- cca-201004030 · Definitions and Special Rules