CCA 201005047
Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency
ID: CCA_2010011214091537 Number: 201005047
Release Date: 2/5/2010
Office: ---
UILC: 6222.00-00
From: ---
Sent: Tuesday, January 12, 2010 2:09:16 PM
To: ---
Cc: ---
Subject: RE: Another TEFRA question
I agree but I am not sure that you need to take inconsistent protective positions since the TEFRA procedures guarantee consistency. So pick a position and assess accordingly.
Source: view the official PDF
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