CCA 201011011
Affected Item
ID: CCA_2010012808595037 Number: 201011011
Release Date: 3/19/2010
Office: ---
UILC: 6231.05-00
From: ---
Sent: Thursday, January 28, 2010 8:59:59 AM
To: ---
Cc: ---
Subject: RE: Tefra question
The character of an activity as a trade or business, rental activity or portfolio activity is determined at the partnership level. Whether a partner meets the material participation requirements is determined through an affected item notice of deficiency issued after the partnership proceeding is over. See Estate of Quick v. Commissioner.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201011023 · Petition by Other Partner
- cca-201011022 · Tax Treatment Determined At Partnership Level
- cca-201011021 · Tires on Imported Articles
- cca-201011020 · Effect of Failure to Notify
- cca-201011019 · Tentative Carryback Adjustment
- cca-201011018 · Tentative Carryback Adjustment
- cca-201011017 · Innocent spouse (including Sections 66, 6013)
- cca-201011016 · Other Requests
- cca-201011015 · Extension to Entities Filing Partnership Returns, Etc.
- cca-201011014 · Joint Liability
- cca-201011013 · Partnership Item
- cca-201011012 · Affected Item
- cca-201011011 · Affected Item
- cca-201011010 · Pass-Thru of Items to Shareholders
- cca-201011009 · General Rule for Taxable Year of Inclusion (Year…
- cca-201010027 · United Kingdom
- cca-201009013 · Stock Sales and Distributions Treated as Asset Transfers
- cca-201008047 · Extension by Agreement
- cca-201008046 · Request on Behalf of Partnership
- cca-201008045 · Canada
- cca-201008044 · Effects of Net Operating Loss Carrybacks
- cca-201008043 · Patronage Dividends
- cca-201008042 · Period of Limitations for Making Assessments
- cca-201008041 · Period for Filing Petition
- cca-201008040 · Affected Item