CCA 201005043
Partnership Item
ID: CCA_2010011208414437 Number: 201005043
Release Date: 2/5/2010
Office: ---
UILC: 6231.03-00
From: ---
Sent: Tuesday, January 12, 2010 8:41:50 AM
To: ---
Cc: ---
Subject: RE: Quick TEFRA question
I agree that excise taxes under subtitle D are not subject to the TEFRA partnership procedures under section 6221 - 6234. The TEFRA procedures are limited to subtitle A and affected items.
Source: view the official PDF
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