CCA 201016058
Coordination with Deficiency Proceedings
ID: CCA_2010031208464137 Number: 201016058
Release Date: 4/23/2010
Office: ---
UILC: 6230.01-00
From: ---
Sent: Friday, March 12, 2010 8:46:44 AM
To: ---
Cc: ---
Subject: RE: ---
We would have to issue a notice of deficiency to assess the COD income because the insolvency exception of section 108 is a required partner level determination. If there is enough time left on the statute the taxpayer can go to appeals first before we issue the notice. The notice has to be issued within the partner's section 6501 period as may be extended by section 6229.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201017047 · Failure to Collect and Pay Over Tax, or Attempt to…
- cca-201017046 · Disqualified Person
- cca-201017045 · Affected Item
- cca-201017044 · Property Exempt From Levy
- cca-201017043 · Credit for Producing Fuel from a Nonconventional Source…
- cca-201016065 · Interest on Underpayment, Nonpayment, or Extensions of…
- cca-201016064 · Time for Filing Claim
- cca-201016063 · Requirement That a Claim Be Filed
- cca-201016062 · Year in Which Credit Taken
- cca-201016061 · Net Rate Interest Netting - Overpaid Estimated Taxes
- cca-201016060 · Notice
- cca-201016059 · Period for Filing Petition
- 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