CCA 201011030
Unidentified Partner
ID: CCA_2010021610033937 Number: 201011030
Release Date: 3/19/2010
Office: ---
UILC: 6229.05-00
From: ---
Sent: Tuesday, February 16, 2010 10:03:41 AM
To: ---
Cc: ---
Subject: RE: ---one year date and unidentified investors
Yes. The one year period under section 6229(e) will not begin to run until the partner has complied with I.R.C. 6223(c)(3) and Treas. Reg. 301.6223(c)-1 or possibly when we have linked the partner on PCS.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201012046 · Definitions
- cca-201012045 · Withholdings (Credit v. No Credit Against Tax)
- cca-201012044 · Notice of Deficiency
- cca-201012043 · Period of Limitations for Making Assessments
- 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