CCA 201024058
Partnership Item
ID: CCA_2010051108564754 Number: 201024058
Release Date: 6/18/2010
Office: ---
UILC: 6231.03-00
From: ---
Sent: Tuesday, May 11, 2010 8:56:51 AM
To: ---
Cc: ---
Subject: RE: 1042
The withholding is a partnership item. See August 21, 2009, Chief Counsel Notice, CC-2009-027, question A4 at 2-3. The issue of whether the partnership entity is a partner, as defined by section 6231(a)(2), has not yet been resolved by the Tax Court. ------. Assessment would be against the F1042.
Source: view the official PDF
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