CCA 201025076
Definitions and Special Rules; Tax Matters Partner
ID: CCA_2010052709183037 Number: 201025076
Release Date: 6/25/2010
Office: ---
UILC: 6231.07-00
From: ---
Sent: Thursday, May 27, 2010 9:18:31 AM
To: ---
Cc: ---
Subject: RE: TEFRA statute of limitations issue
You are correct that only the general partner could be the TMP and was in fact the TMP under section 6231(a)(7).
You are correct that the Form 872-P should be signed by the corporate general partner through an officer acting on its behalf.
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Source: view the official PDF
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