CCA 201014065
Tax Matters Partner
ID: CCA_2010030913483137 Number: 201014065
Release Date: 4/9/2010
Office: ---
UILC: 6231.07-00
From: ---
Sent: Tuesday, March 09, 2010 1:48:33 PM
To: ---
Cc: ---
Subject: RE: Consent Question
I suggest using the partnership's correct EIN on a consent since the object is to correctly identify the partnership in issue.
Rev. Rul. 2004-88 provides that a disregarded entity may be the TMP if it qualifies as a general partner under state law.
Source: view the official PDF
Nearby sections (25 sections)
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- cca-201016060 · Notice
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- cca-201016058 · Coordination with Deficiency Proceedings
- cca-201016057 · Settlement Agreement
- cca-201016056 · Authority to Make Credits or Refunds
- cca-201016055 · Notice
- 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