CCA 201017053
Settlement Agreement
ID: CCA_2010040108574437 Number: 201017053
Release Date: 4/30/2010
Office: ---
UILC: 6224.01-01
From: ---
Sent: Thursday, April 01, 2010 8:57:51 AM
To: ---
Cc: ---
Subject: RE: Compare procedures to large case
The disregarded entity or second level tier should be able to sign a closing agreement as a pass-thru partner under section 6224(c)(1)(last sentence).
Source: view the official PDF
Nearby sections (25 sections)
- cca-201018014 · Limitations on Assessment and Collection (Barred v. Not…
- cca-201018013 · Extension by Agreement
- cca-201018012 · Deposits
- cca-201018011 · Partnership Item
- cca-201018010 · Exception for Small Partnerships
- cca-201018009 · Partnership Item
- cca-201018008 · Exception for Small Partnerships
- cca-201018007 · Failure to File Tax Returns or Pay Tax (Addition v. No…
- cca-201018006 · Failure to File Tax Returns or Pay Tax (Addition v. No…
- cca-201018005 · Deposits
- cca-201018004 · Authority to Postpone Certain Tax-Related Deadlines by…
- cca-201017056 · Tax on Prohibited Transactions
- cca-201017053 · Settlement Agreement
- cca-201017051 · Interest
- cca-201017050 · Affected Item
- cca-201017049 · Partnership and Individual Partner Returns
- cca-201017048 · Disclosure to Persons Having Material Interest
- 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