CCA 201011013
Partnership Item
ID: CCA_2010012810402837 Number: 201011013
Release Date: 3/19/2010
Office: ---
UILC: 6231.03-00
From: ---
Sent: Thursday, January 28, 2010 10:40:33 AM
To: ---
Cc: ---
Subject: RE: Tefra question
Yes. As long as they meet the definition of a partnership item under Treas. Reg. 301.6231(a)(3)-1. See, especially, subsection 1(b) (all underlying factual and legal determinations are partnership items).
Source: view the official PDF
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