CCA 201040008
Exception for Small Partnerships
ID: CCA_2010090208431037 Number: 201040008
Release Date: 10/8/2010
Office: ---
UILC: 6231.01-01
From: ---
Sent: Thursday, September 02, 2010 8:43:17 AM
To: ---
Cc: ---
Subject: RE: TEFRA Issue
Assuming that only one partnership return was filed that was subject to the TEFRA provisions on its face, section 6231(g) would make the TEFRA partnership provisions apply to the entire covered period, assuming that we reasonably relied on the return as of the beginning of the audit to determine that TEFRA applies.
Source: view the official PDF
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