CCA 201014063
Exception for Small Partnerships
ID: CCA_2010030808552737 Number: 201014063
Release Date: 4/9/2010
Office: ---
UILC: 6231.01-01
From: ---
Sent: Monday, March 08, 2010 8:55:33 AM
To: ---
Cc: ---
Subject: RE: Foregin Partner
This would be TEFRA since the small partnership exclusion from TEFRA applies only if all partners are individuals or C corporations. I.R.C. 6231(a)(1). Based on your facts the entity that owns a partnership interest is neither.
Source: view the official PDF
Nearby sections (25 sections)
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