CCA 201032041
Extension by Agreement
ID: CCA_2010070608245937 Number: 201032041
Release Date: 8/13/2010
Office: ---
UILC: 6229.02-00
From: ---
Sent: Tuesday, July 06, 2010 8:25:05 AM
To: ---
Cc:
Subject: RE: Local Counsel Questioning SOL
My last e-mail concluded that the statute extension was valid when I said that gain on the sale of a partnership interest was an affected item and that: "Under section 6229, any extension of the period for assessing tax attributable to partnership items also extends the period for assessing affected items. See, e.g., Ginsburg v. Commissioner. "
Since the consent was unrestricted it was fine.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201034021 · Affected Item
- cca-201034020 · Items Cease to Be Partnership Items in Certain Cases
- cca-201034019 · Lien for Taxes (Lien Right v. No Lien Right)
- cca-201034018 · Hedging transactions
- cca-201033038 · General Rule for Methods of Accounting (Permissible v.…
- cca-201033037 · Affected Item
- cca-201033036 · Partnership Item
- cca-201033035 · Extension by Agreement
- cca-201033034 · Period of Limitations for Making Assessments
- cca-201033033 · Not Employees Under Section 530 of 1978 Revenue Act
- cca-201033031 · Reduction of Tax Attributes
- cca-201033030 · EQUITABLE REMEDIES
- cca-201032041 · Extension by Agreement
- cca-201032040 · Notice to Partners of Proceedings
- cca-201032039 · Tax Treatment Determined At Partnership Level
- cca-201032038 · Additional First Year Depreciation
- cca-201032035 · Dividend Status
- tam-201030025 · Production Activities
- cca-201030034 · Exception for Small Partnerships
- cca-201030033 · Settlement Agreement
- cca-201030032 · BANKRUPTCY CODE CASES
- cca-201030031 · Levy Procedure
- cca-201030030 · Limitations on Assessment and Collection (Barred v. Not…
- cca-201030029 · Adequacy of Return to Start Limitations Running…
- cca-201030028 · Prohibited Transaction