CCA 201011016
Other Requests
ID: CCA_2010012910245137 Number: 201011016
Release Date: 3/19/2010
Office: ---
UILC: 6228.05-00
From: ---
Sent: Friday, January 29, 2010 10:24:56 AM
To: ---
Cc: ---
Subject: RE: IRC § 6228(b)(2)(A)(ii)
The bolded language refers to the taxable year "to which such part of such request relates." This is confirmed by section 6231(b)(1)(b) which provides that the "the partnership items of a partner for a taxable year shall become nonpartnership items as of the date . . . the partner files suit under section 6228(b)." So all of his items convert for that year.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201011028 · Tax Matters Partner
- cca-201011027 · Unidentified Partner
- cca-201011026 · Definitions and Special Rules
- cca-201011025 · Suspension of Running of Period of Limitation…
- cca-201011024 · Disclosure to Taxpayer's Designee
- 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