CCA 201025075
Definitions and Special Rules; Affected Item
ID: CCA_2010051908402137 Number: 201025075
Release Date: 6/25/2010
Office: ---
UILC: 6231.00-00
From: ---
Sent: Wednesday, May 19, 2010 8:40:27 AM
To:
Cc:
Subject: RE: TEFRA and Bankruptcy and potential statute extension
On statute extensions for converted items, the preferred form is the new Form 872 which has language specifically referencing converted items.
Also note that section 6231(b)(1)(D) specifically includes conversions under subsection c. ---
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Source: view the official PDF
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