CCA 201011026
Definitions and Special Rules
ID: CCA_2010021212513237 Number: 201011026
Release Date: 3/19/2010
Office: ---
UILC: 6231.00-00
From: ---
Sent: Friday, February 12, 2010 12:51:34 PM
To: ---
Cc: ---
Subject: RE: AAR Case
If the two partnerships were "obviously TEFRA based on the Forms 1065 and K-1's" then section
6231(g)(2) could not apply since that provision requires "reasonable" reliance on the return to determine that TEFRA does not apply. In any event, it does not appear that the agents in fact made any such determination based on the returns.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201012042 · Tax Matters Partner
- cca-201012041 · Notice to Partners of Proceedings
- cca-201012040 · Common Law Tests
- cca-201012039 · Partnership Item
- cca-201012038 · Signing of Corporation Returns
- cca-201012037 · Proceedings Not Finished
- cca-201012034 · Failure to Report Information under Sec. 4101
- cca-201012033 · Authority to Make Credits or Refunds
- 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
- cca-201011015 · Extension to Entities Filing Partnership Returns, Etc.
- cca-201011014 · Joint Liability