CCA 201014054
Tax Treatment Determined At Partnership Level
ID: CCA_2010030313110437 Number: 201014054
Release Date: 4/9/2010
Office: ---
UILC: 6221.00-00
From: ---
Sent: Wednesday, March 03, 2010 1:11:04 PM
To: ---
Cc: ---
---
---
Subject: RE: Designation of TMP ---
I don't think it matters that no return was filed. Under section 6221 we can determine partnership items regardless of whether a return was filed. ---
Source: view the official PDF
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