CCA 201014053
Tax Treatment Determined At Partnership Level
ID: CCA_2010030313015437 Number: 201014053
Release Date: 4/9/2010
Office: ---
UILC: 6221.00-00
From: ---
Sent: Wednesday, March 03, 2010 1:01:57 PM
To: ---
Cc: ---
Subject: RE: Designation of TMP
What would be the point of a SFR if you only want to determine one item? If a TEFRA partnership actually exists for ---, just issue an FPAA determining the recapture amount and the allocation among the partners.
Source: view the official PDF
Nearby sections (25 sections)
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