CCA 201040009
Regulations with Respect to Certain Special Enforcement Areas
ID: CCA_2010090310491137 Number: 201040009
Release Date: 10/8/2010
Office: ---
UILC: 6231.14-00
From: ---
Sent: Friday, September 03, 2010 10:49:14 AM
To: ---
Cc: ---
Subject: RE: Convert TEFRA Investor
Treas. Reg. 301.6231(c)-7(b) provides that if a receiver has been appointed in a receivership proceeding the partnership items of the partner convert for the latest taxable year with respect to which the United States can file a claim. The conversion occurs on the date a receiver is appointed.
Source: view the official PDF
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