CCA 201011022
Tax Treatment Determined At Partnership Level
ID: CCA_2010020408445354 Number: 201011022
Release Date: 3/19/2010
Office: ---
UILC: 6221.00-00
From: ---
Sent: Thursday, February 04, 2010 8:44:56 AM
To: ---
Cc: ---
Subject: RE: Partnership vs. non-partnership question #2
The Service should issue the FPAA to the source tier, or the closest tier to the source tier, that has a return, or books and records, indicating a working interest. In the absence of a partnership-level proceeding, the Service is bound by the partnership items as determined by the partnership. Roberts v.
Commissioner, 94 T.C. 853, 862 (1990).
Source: view the official PDF
Nearby sections (25 sections)
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- cca-201011030 · Unidentified Partner
- cca-201011029 · Notice to Partners of Proceedings
- 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
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- cca-201011014 · Joint Liability
- cca-201011013 · Partnership Item
- cca-201011012 · Affected Item
- cca-201011011 · Affected Item
- cca-201011010 · Pass-Thru of Items to Shareholders