CCA 201012037
Proceedings Not Finished
ID: CCA_2010021213571437 Number: 201012037
Release Date: 3/26/2010
Office: ---
UILC: 6223.04-02
From: ---
Sent: Friday, February 12, 2010 1:57:16 PM
To: ---
Cc: ---
---
---
Subject: RE:[ --- ]
One caveat. If we send an FPAA directly to an indirect partner less than 120 days after we issued an NBAP to the pass-thru partner, we would include the untimely notice letter in the FPAA to the indirect partner. Notice to the pass-thru partner constitutes notice to the indirect partner for these purposes.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201012049 · Affected Item
- cca-201012048 · Partnership Item
- cca-201012047 · Examination of Books and Witnesses
- 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