CCA 201012042
Tax Matters Partner
ID: CCA_2010021909401837 Number: 201012042
Release Date: 3/26/2010
Office: ---
UILC: 6231.07-00
From: ---
Sent: Friday, February 19, 2010 9:40:22 AM
To: ---
Cc: ---
Subject: RE: TMP for Technical Termination Year - and ASED authorization
Looks like you forwarded this to the wrong ---.
A partner for the year in issue, or a current partner can be TMP. Treas. Reg. 301.6231(a)(7)-1(b). So the succeeding trust can only be TMP if it is treated as current general partner under state law, or was a partner during the year in issue.
Source: view the official PDF
Nearby sections (25 sections)
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