CCA 201024061
Correction of Error
ID: CCA_2010051312101737 Number: 201024061
Release Date: 6/18/2010
Office: ---
UILC: 1311.00-00
From: ---
Sent: Thursday, May 13, 2010 12:11:01 PM
To:
Cc:
Subject: RE: Affected Item vs Partnership Item
Mitigation applies to TEFRA adjustments and would open the statute for making the correlative adjustments. The application of the mitigation provisions to a partnership item would be a partnership item itself under Treas. Reg. 301.6231(a)(3)-1(b).
Source: view the official PDF
Nearby sections (25 sections)
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