CCA 201014058
Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency
ID: CCA_2010030411251237 Number: 201014058
Release Date: 4/9/2010
Office: ---
UILC: 6222.00-00
From: ---
Sent: Thursday, March 04, 2010 11:25:16 AM
To: ---
Cc: ---
Subject: RE: [ ---]
If the partner failed to include the income section 6222 allows us to assess the inconsistently reported item. The partnership return controls which years it should be included on.
No valid AAR was filed.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201016054 · Election to Expense Certain Refineries
- tam-201015030 · Insurance Income
- tam-201014052 · Disaster Losses
- tam-201014051 · Compensation for Labor
- cca-201014067 · Nonresident Aliens
- cca-201014065 · Tax Matters Partner
- cca-201014064 · Prohibited Transaction
- cca-201014063 · Exception for Small Partnerships
- cca-201014062 · Partnership Item
- cca-201014061 · Tax Treatment Determined At Partnership Level
- cca-201014060 · Partner's Return Must Be Consistent with…
- cca-201014059 · Time in which Election must be made
- cca-201014058 · Partner's Return Must Be Consistent with…
- cca-201014057 · Collection Due Process - Levy
- cca-201014056 · Charitable, Etc. Contributions and Gifts
- cca-201014055 · Return Prepared by IRS Personnel
- cca-201014054 · Tax Treatment Determined At Partnership Level
- cca-201014053 · Tax Treatment Determined At Partnership Level
- cca-201014050 · Other Rules
- cca-201013052 · Exclusive Benefit of Employees or Their Beneficiaries
- cca-201013050 · Nonresident Aliens
- cca-201013049 · Additional Administration Provisions
- cca-201013048 · Qualified Small Issue Bond; Qualified Student Loan…
- cca-201013047 · Period of Limitations for Making Assessments
- cca-201013046 · Suspension of Statutory Period