CCA 201018008
Exception for Small Partnerships
ID: CCA_2010041216230637 Number: 201018008
Release Date: 5/7/2010
Office: ---
UILC: 6231.01-01
From: ---
Sent: Monday, April 12, 2010 4:23:09 PM
To: ---
Cc: ---
Subject: RE: TEFRA election
We should protect both the TEFRA and non-TEFRA statutes. Our primary position would be that TEFRA does not apply since not all partners signed the purported election.
Arguably, they could request a ruling allowing retroactive election under section 9100. I am not an expert on that provision, so its unclear whether that is an option.
Source: view the official PDF
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