CCA 201005045
Partnership Item
ID: CCA_2010011209105637 Number: 201005045
Release Date: 2/5/2010
Office: ---
UILC: 6231.03-00
From: ---
Sent: Tuesday, January 12, 2010 9:10:58 AM
To: ---
Cc: ---
Subject: RE: Another TEFRA question
We can issue an FPAA for 2007 that recharacterizes debt as a capital contribution since each partnership year is a separate cause of action. The Tax Court recently agreed - but that case is on appeal. ---------
Source: view the official PDF
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