CCA 201036017
Exception for Small Partnerships
ID: CCA_2010062413485337 Number: 201036017
Release Date: 9/10/2010
Office: ---
UILC: 6231.01-01
From: ---
Sent: Thursday, June 24, 2010 1:48:57 PM
To: ---
Cc: ---
Subject: RE: TEFRA QUESTION
A grantor trust or other disregarded entity as a partner makes TEFRA apply. Rev. Rul. 2004-88; Primco v. Commissioner.
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Source: view the official PDF
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